“…Organic molecules containing phosphorus atom offer fascinating possibilities for structural, synthetic, and mechanistic study [1]. Some phosphorus heterocycles have gained much attention due to their potential as antitumor, antiviral drugs, immunosuppressive, insecticidal, antibacterial, and antifungal agents [2][3][4][5][6][7]. On the other hand, over the past few decades, ketene (S,S)-acetals have been emerging as versatile intermediates in organic synthesis [8,9].…”