S1[CH2:6][CH2:5][C:4](=[O:7])[CH2:3][CH2:2]1.O[O:9][S:10]([O-:12])=O.[K+].C([O-])(O)=O.[Na+]>CC#N.O>[O:9]=[S:10]1(=[O:12])[CH2:6][CH2:5][C:4](=[O:7])[CH2:3][CH2:2]1To tetrahydrothiopyran-4-one in CH3CN (50 mL) and H2O (35 mL) at 0° C. was added in portions over 1 hour a mixture of oxone (70.5 g, 115 mmol) and NaHCO3 (29.9 g, 356 mmol). The reaction mixture was then stirred at room temperature for 1 h, diluted in CH3CN (250 mL) and filtered. The filtrate was concentrated, suspended in acetone and filtered. 1,1-Dioxo-tetrahydrothiopyran-4-one (6.3 g, quantitative yield) was obtained as a white solid.
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