“…Thus, in situ re-transesterification using an excess amount of methanol afforded 8 as the sole product in 70% yield. After quantitative deprotection of the benzyl groups of 8, palmitic acids were incorporated into diol 9 with N,N 0 -diisopropylcarbodiimide (DIC) 33 If alcohol 4 is used as the 1st alcohol instead of alcohol 2, the corresponding mixed phosphonoacetate is also obtained in the same way. However, it is difficult to deprotect the acetonide under acidic conditions without migration of the phosphorus atom.…”