“…Acyclic nucleoside phosphonates (ANPs), such as ( R )-PMPA [9-[9( R )-2-(phosphonomethoxy)propyl]adenine, 1 ] and PMEA [9-[2-(phosphonomethoxy)ethyl] adenine, 2 ] discovered by A. Holý and E. De Clercq in 1986, led to a new family of nucleotide analogs which has attracted considerable attention, [ 1 , 2 , 3 , 4 ]. In order to improve the oral absorption of these phosphonate analogs, ANPs are delivered as prodrugs [ bis (POC)-PMPA ( 3 ) or bis (POM)-PMEA ( 4 )]; prodrug moiety [ 5 ] has previously focused on acyloxyalkyl-ester (pivaloyloxymethyl, POM) [ 6 , 7 ], or (( isopropyloxycarbonyl -oxymethyl)-ester, POC) [ 8 ], alkoxyalkyl groups (hexadecyloxypropyl, HDP) [ 9 ], and more recently on phosphonoamidates (ProTides) [ 10 , 11 ].…”