“…Although nitroalkanes ( 4 ) normally behave as pronucleophilic species; in a polyphosphoric acid medium they are stabilized in a form of phosphorylated nitronates ( 5 ) with profound electrophilic properties. These phosphorylated nitronates tend to react with various carbon-based nucleophiles, for instance electron-rich arenes, allowing for Friedel–Crafts-type C–H functionalization reactions, often with subsequent accompanying rearrangements [ 21 , 22 , 23 , 24 ]. Furthermore, it was found that nitrogen-based nucleophiles ( 6 ), such as aliphatic amines [ 25 , 26 , 27 ], anilines [ 28 , 29 , 30 , 31 ], or hydrazines [ 32 , 33 ], can be utilized instead of water in a process mechanistically related to the classical Nef reaction [ 34 , 35 , 36 ].…”