Heterocycles, the largest classical division of organic chemistry are of immense importance biologically, industri- ally and indeed to the functioning of any developed human society. The development of simple, facile and efficient syn- thetic methods for the synthesis of five-membered heterocy- cles is one of the major challenges in organic synthesis. In fact, we have reported the synthetic utility of multifunctional synthetic intermediate phenacylsulfonylacetic acid ...