“…The experimental work as reviewed by Millini et al [1] and further performed by means of 11 B solid-state NMR [10,11] and IR spectroscopy [12], along with theoretical studies [13][14][15] have shown that the boron change in coordination upon heating is strongly related to the nature of the counterions (protons, large counterions, cationic organic structure directing agent (SDA)) and to the hydration/dehydration level. In particular, in fully hydrated proton forms, boron is tetrahedrally coordinated, whereas upon dehydration boron assumes a trigonal coordination [10,11,16]. Such transformation is also observed after calcination in the as-synthesized forms containing organic cations, e.g.…”