“…The reaction is initiated with the reversible coordination between the organoborane Lewis acid B(C 6 F 5 ) 3 with the α‐diazoester 1 a at the electron‐rich carbonyl oxygen atom to give the active species 8 , which then quickly undergoes the irreversible N 2 ‐releasing process to generate the 1,4‐zwiterionic intermediate 9 . Notably, the 1,4‐zwiterionic form of 9 can be tautomerized into carbene form 10 , which has been elegantly applied to the alkene cyclopropanation reaction with C−C double bonds [7b] . However, for the S−H insertion reaction here, it is the 1,4‐zwiterionic intermediate 9 , rather than the carbene 10 , that further pushes the reaction forward.…”