Attack takes place preferentially from the backside (like in an S N 2 reaction) because the carbon-oxygen bond is still to some degree in place, and the oxygen blocks attack from the front side. Notic...Attack takes place preferentially from the backside (like in an S N 2 reaction) because the carbon-oxygen bond is still to some degree in place, and the oxygen blocks attack from the front side. Notice, however, how the regiochemical outcome is different from the base-catalyzed reaction: in the acid-catalyzed process, the nucleophile attacks the more substituted carbon because it is this carbon that holds a greater degree of positive charge.