Methoxy substituents were tolerated in ortho-and meta-positions as well as a benzodioxole ring (3ba-3da). Substituents in the para position were also well tolerated, including an OTIPS group without any observed deprotection (3ea, 3el), electron neutral tolyl and phenyl derivatives (3fa, 3ga), and electron withdrawing 4-chlorophenyl derivative (3ha, 3hl). A para-CF3 derivative was unsuccessful, with recovered starting materials even under thermal activation up to 180 ºC in dichlorobenzene. Attempts to extend the process to thietane and thietane oxide substrates were also unsuccessful, resulting in degradation, likely due to the transannular involvement of the sulfur lone pairs, which is not possible with the thietane dioxides. We propose thietane dioxides form a planar carbocation intermediate, analogous to that described for oxetanes. 14 Next, we extended the reaction to thiol nucleophiles, to form 3-sulfanyl thietane dioxides (Scheme 1b).