Furthermore, the products 119a,b, formed as a result of 1,3-dipolar cycloaddition of nitrile oxides 116 to γ-sultone exhibit ability for the alkylatation reaction. These bicyclic sultones 119 could be converted into sultams 117a,b through the action of (S)-(-)-α-methylbenzylamine, resulting in the formation of ammonium sulfonate salts that undergo cyclization with POCl3.