An umpolung of α-imino ester is difficult to take place due to the electronegativity of the imino functionality, 12 and therefore, only limited examples are available. 13 We have studied umpolung reactions of α-imino esters and have already reported N-alkylation-coupling reactions of the imines derived from glyoxylates. 14 and 15 Although three component coupling of α-imino esters was reported using umpolung addition of organometals, there still appears to remain an ...