With this added information to hand, we considered whether the corrected structure of TESAB could function as both a DMSO-sulfating agent and concomitant base source for a modified Parikh-Doering reaction. To this end, 1-(2-chlorophenyl)ethan-1-ol was selected as a hindered benzyl alcohol for optimisation studies (Table It should be noted that all cases, a longer reaction time of up to 48 h was required due to the sluggish reactivity of TESAB compared to Py-SO3. Entries 1-3 demonstrate that excessive TBSAB equivalents e.g. 6.0 eq entry 3 reduces the conversion to the product but minimal impact on isolated yield 76 vs 68% isolated. A screen of intermediate TBSAB equivalents revealed no discernible pattern on reaction conversions (entries 4-6). Reducing the equivalents of DMSO led to an optimal >99% conversion and 80% isolated yield of the ketone was achievable with (entry 7). Entry 8 shows a 40-fold increase in DMSO is tolerated with a modest drop in conversion 90 vs 99%. Entry 9 shows diluting solvent has minimal impact 91 vs 90% conversion. With these optimal conditions in hand, which minimised the excess of TESAB (2.5 eq) and DMSO (2.0 eq) a screen of varying benzyl containing primary and secondary alcohols (2) were explored (Chart 1). Chart 1. Screen of optimal conditions on a range of secondary benzyl alcohols and a secondary aliphatic alcohol. Percentage conversion as measured by 1 H NMR spectroscopy is stated in parentheses alongside isolated yield.