Transacetalization is widely used in the synthesis of various symmetric and mixed acetals [1]. However, published data on such reactions with amino alcohols and their derivatives are very limited. Amino alcohols having a secondary amino group [2] and their N-acyl derivatives [3, 4] are known to react with acetals, affording cyclic O,N-acetals (oxazolidines). On the other hand, acetals possessing amino alcohol moieties are promising intermediate products in ...