A highly enantioselective oxidative dearomatization of 1-naphthol derivatives (Kita spirolactonization) catalyzed by chiral hypoiodite species prepared in situ from chiral quaternary ammonium iodide in the presence of hydrogen peroxide is reported.The oxidative dearomatization of phenol derivatives is an important pathway in the biosynthesis of many biologically active compounds.1 As a consequence, the asymmetric oxidative dearomatization of phenols has emerged as a promising tool for the synthesis of various natural products.2 Conventionally, enantioselective transition-metal catalysis has been used for these transformations.2b,2d,2f Recently, transition-metal-free oxidative dearomatization reactions 35 have been reported using chiral hypervalent organoiodines. 6 In particular, Kita's group 3 and our group 4 have developed highly enantioselective catalytic oxidative dearomatizations of phenol derivatives (Kita spirolactonization) using chiral iodoarenes (Scheme 1a). However, these chiral organoiodine(III) catalysts were prepared in situ from the corresponding iodoarenes and meta-chloroperbenzoic acid (m-CPBA), and meta-chlorobenzoic acid (m-CBA) was generated as a waste (Scheme 1c, left). Here, we report the enantioselective oxidative dearomatization of 1-naphthol derivatives 1 to spirolactones 2 using chiral ammonium hypoiodite catalysis 7,8 (Scheme 1b). The chiral hypoiodite active species is generated in situ from the corresponding chiral quaternary ammonium¹ and aqueous hydrogen peroxide as a mild and inexpensive oxidant, and water is the only by-product generated from the oxidant (Scheme 1c, right). Moreover, the use of nonhalogenated solvents such as toluene at ambient temperature is a major advantage over organoiodine(III)-catalyzed oxidation reactions, which often require halogenated solvents under lowtemperature conditions.Recently, we developed an in situ-generated chiral quaternary ammonium hypoiodite catalysis for the enantioselective oxidative cyclization of ketophenols to 2-acyl-2,3-dihydrobenzofurans or 2-acylchromans with the use of hydrogen peroxide or tert-butyl hydroperoxide (TBHP) as oxidants. 7 In these reactions, the chemoselective α-oxidation of carbonyl moieties preferentially proceeded, and phenol moieties served as intramolecular nucleophiles. However, during our studies on sixmembered oxidative cyclization to chromans (Scheme 2), 7b