Recently, Kim et al. [7] mentioned that the oxidation of O,S-hemithioacetals by N-chlorosuccinimide (NCS) afforded the corresponding sulfonyl chlorides efficiently. Since we have been looking for mild conditions with which to convert thioesters, especially thioacetates, into sulfonyl chlorides, we examined the oxidation of thioacetates under Kim's conditions (NCS in aq AcOH). To the best of our knowledge, there have been no reports employing NCS as an ...