“…Although C–C bond forming methods have been extensively investigated, approaches to the formation of C–heteroatom bonds remain scarce. Yet C–heteroatom bond formation constitutes a novel and powerful strategy by which to access new complex compounds containing cyclic mixed N,O‐, N,N‐, N,S‐, and N,Se‐acetals, as we have recently noted . Interestingly, the application of these cations as 1,3‐bis‐electrophile units has been reported in only two reaction series with external carbon and oxygen nucleophiles (Figure ) leading to piperidines, 2‐oxo‐ N ‐arylpyrrolidine‐1‐carboxamides and 1,3‐diaryl ureas, respectively.…”