“…Subsequent to the seminal discovery of Lu’s PPh 3 -catalyzed (3 + 2) cycloaddition involving allenoates, this class of allenes has been explored as versatile synthons under Lewis base catalysis via nucleophilic zwitterionic intermediates. , By contrast, the δ- or β′-acetoxy allenoates, by virtue of the readily detachable –OAc group, under phosphine/amine catalysis generate electrophilic diene-ammonium/phosphonium intermediates that are amenable to numerous annulation reactions. , Overall, these precursors lead to cyclization processes that may be quite different from the normal substituted allenes or acetoxy allenes (allenyl acetates) . Thus, the Lewis base-catalyzed annulation of β′-acetoxy allenoates has been investigated by several research groups, including ours (Scheme a–d). ,,,, As can be seen readily, the second substrate in all of these cases acts as a bisnucleophile, and the annulation products possess newly generated 5/6-membered rings.…”