“…Studies on the conformation of the 12 H -dibenzo[ d,g ][1,3,2]dioxaphosphocin ring have appeared only within the past 10 years. Quite recently, several reviews have appeared on the subject. ,− The commonly accepted nomenclature to describe the conformation of eight-membered rings is used herein; namely the boat−chair ( C s symmetry), boat−boat ( C s symmetry), twist-boat ( C 1 symmetry), and twist ( C 2 symmetry), which are abbreviated BC, BB, TB, and T, respectively. − Arshinova has noted that the boat conformer ( C 1 symmetry; abbreviated B) should also be considered as it is commonly found in the solid state. − The B conformation represents a highly distorted TB geometry about halfway between the symmetric C 2 T and BB geometries . The B conformation is characterized by a C aromatic −O−P−O torsion angle of 0° …”