“…2‐(( S )‐1‐nitro‐4‐oxopentan‐2‐yl)phenyl benzoate (3a): Yellow sticky solid (23 mg, 70 % yield); R f value 0.3 (1:1 Hex/DCM); 1 H NMR (600 MHz, CDCl 3 ) δ = 8.25 (dd, J = 8.3, 1.3 Hz, 2H), 7.71–7.66 (m, 1H), 7.59–7.53 (m, 2H), 7.36 (ddd, J = 8.1, 6.7, 2.4 Hz, 1H), 7.31–7.26 (m, 2H), 7.21 (dd, J = 8.1, 0.8 Hz, 1H), 4.69 (d, J = 7.1 Hz, 2H), 4.27–4.21 (m, 1H), 2.95–2.84 (m, 2H), 2.09 (s, 3H); 13 C NMR (150 MHz, CDCl 3 ) δ = 205.4, 165.5, 149.0, 134.3, 131.2, 130.5, 129.2, 129.1, 128.2, 126.9, 123.6, 78.5, 45.5, 33.3, 30.4; ESI‐MS : m/z calcd. for C 18 H 17 NaNO 5 [M + Na] 350.1004, found 350.0997; FT‐IR (KBr) : 2921, 2851, 1741, 1604, 1557, 1493, 1323, 1200, 1173, 1113, 1062, 1023 cm –1 ; The ee values 99 % (t major = 40.83 min, t minor = 46.85 min) was determined by HPLC using Daicel Chiralpak IB with hexane/ i PrOH (97:3) as the eluent, flow: 1.0 mL/min, 220 nm, 25 °C; Optical Rotation : [ α ] D 26.2 = –0.004 ( c = 0.875, CHCl 3 ).…”