“…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, 2013Chen et al, , 2016Nolla-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;…”