“…In particular, ring‐opening reactions of small saturated heterocycles [1] and bridged heterocycles [2,3] have been extensively investigated, mainly because their huge ring strain can significantly derive ring‐opening to proceed. The most successful small heterocycles employed in ring‐opening reactions have been the epoxides [1a,b,c,d,4] and aziridines, [1a,h,i,5] which can be subjected to the attack from a series of nucleophilic reagents to furnish aliphatic alcohols and amines respectively. Nevertheless, C‐heteroatom bond cleavage in five‐ or six‐membered rings is usually a rather challenging task due to their negligible ring strain [6]…”