“…Mechanistic investigations indicated that the oxygen functionality on the NHC ligand was involved in proton transfer steps, which enables reactions to be performed under base‐free conditions . The binfunctional nature of the NHC–Ir complexes ( 1 ) was also explored in the acceptorless dehydrogenation of alcohols (Scheme , top). Here, we observed that, when two 1,4‐diols, 1‐phenyl‐1,4‐pentanediol ( 2 a ) and 1,4‐diphenyl‐1,4‐butanediol ( 2 j ), were reacted with catalyst 1 a , tetrahydrofuran products were formed in very good yields (Scheme , bottom) instead of the expected products derived from a dehydrogenation process (Scheme , top).…”