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    • https://espanol.libretexts.org/Quimica/Libro%3A_Qu%C3%ADmica_Org%C3%A1nica_con_%C3%A9nfasis_Biol%C3%B3gico_(Soderberg)/12%3A_Reacciones_de_sustitucion_de_acilo/12.2%3A_Introducci%C3%B3n_a_los_derivados_de_%C3%A1cido_carbox%C3%ADlico_y_la_reacci%C3%B3n_de_sustituci%C3%B3n_nucleof%C3%ADlica_de_acilo
      The fact that the atom adjacent to the carbonyl carbon in carboxylic acid derivatives is an electronegative heteroatom – rather than a carbon like in ketones or a hydrogen like in aldehydes - is criti...The fact that the atom adjacent to the carbonyl carbon in carboxylic acid derivatives is an electronegative heteroatom – rather than a carbon like in ketones or a hydrogen like in aldehydes - is critical to understanding the reactivity of these functional groups. The magnesium ion acts as a Lewis acid to accept electron density from the oxygen end of the acyl carbonyl bond, thus greatly increasing the degree of partial positive charge - and thus the electrophilicity - of the carbonyl carbon.

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