“…Therefore, considerable efforts have been made in the development of synthetic protocols for α-acetoxylation of ketones ( Scheme 1 ). Traditional methods to prepare α-acetoxy ketones are the acetolysis of α-diazo ketone (Newman and Beal, 1950 ; Erickson et al, 1951 ; Corey and Knapp, 1976 ; Kitamura et al, 2012 ; Wang et al, 2014 ; Tan et al, 2016 ; Yuan et al, 2016 ; Zhang et al, 2016 ; Hu et al, 2018 ), α-bromo ketone (Tanner et al, 1991 ; Valgimigli et al, 2003 ; Ahmed and Langer, 2006 ; Chen et al, 2013 , 2016 ; Nolla-Saltiel et al, 2014 ; Carneiro et al, 2015 ; Liu et al, 2016 ; Yuan et al, 2019 ), and in situ generated α-iodo derivatives (Du et al, 2015 ; Ren et al, 2016 ; Chen et al, 2017 ; Tan et al, 2017 ; Pogaku et al, 2019 ), which usually require the pre-functionalization of ketones ( Scheme 1A ). In contrast, umpolung reactions have taken a prominent place for the direct α-oxygenation of carbonyl compounds via oxidation of the enolates or related derivatives with transition metal complexes (Littler, 1962 ; Heiba and Dessau, 1971 ; Ng and Henry, 1976 ; Rubottom et al, 1983 ; El-Qisairi and Qaseer, 2002 ; Hamed et al, 2012 ), or hypervalent iodine reagents (Mizukami et al, 1978 ; Nicolaou et al, 2002 ; Bogevig et al, 2004 ; Sunden et al, 2004 ; Ochiai et al, 2005 ; Huang et al, 2007 ; Yu et al, 2010 ; Izquierdo et al, 2016 ; Arava et al, 2017 ) ( Scheme 1B ).…”