found to be a versatile biocatalyst for the desymmetrization of prochiral 3‐arylpentane‐1,5‐diols, based on a two‐step one‐potoxidation. This procedure has allowed the formation of valuable (S)‐lactones in good to excellent conversions and enantiomeric excess. The catalytic performance of HLADH has been studied using several cofactor regeneration systems and cosolvents, finding great improvements in