found to be an efficient promoter for the rearrangement of epoxides to carbonyl compounds as well as a useful protector of acetophenone against hydride-reduction. The VT-NMR spectrum and NOESY spectrum of a 1 : 1 complex of Lewis acid 2a (methyl[2,2′-(m-xylene-α,α′-diyl)bis(4,6-di-t-butylphenoxido)aluminum and acetophenone provided data on the structure of a complex of acetophenone and 2a.