“…93 The nature of the base required for the selective formation of the 3-acyloxy regioisomer supported possible involvement of allene intermediate 37, which is generated upon initial prototropic rearrangement of the substrate. Based on further mechanistic studies involving 17 O-labeled substrates, we proposed that this formal 1,2-acyloxy-group migration 94,95 likely occurs through the involvement of a dioxolenylium intermediate. 96 …”