“…Finally, we found that other nucleophiles, ethanol, 2,4-dimethylbenzoic acid, and 4-methylbenzenesulfonamide, did not work under the standard conditions (entries 27-29). In short, the examples with electron-withdrawing functionality on sulfonic acids gave lower yields, such as 2,4-dinitrophenyl substitution (entry 13), and that with electron-donating moiety gave better yields, such as ethyl substitution (entry 21).…”