In addition to borane, NaBH4 in combination with other reagents such as CDI69 and ethyl chloroformate68e,70 (via mixed anhydride formation), CaCl2 (in situ formation of Ca(BH4)2),71 HCl,72 BF3·OEt2 (in situ formation of borane),73 I2, 74 and H2SO4 75 is found in the process literature for the reduction of acids to alcohols. (NaBH4 alone does not reduce acids to alcohols.) THF is the most common solvent for these borohydride reductions, but alternatives such as EtOAc/IPA/H2O,70 EtOH,diglyme/THF,72 and i-PrOAc73 have been reported. LAH (1 M in THF)76 and LiBH4 (2 M in THF)/TMSCl77 have also reduced acids to alcohols on large scale on relatively simple substrates. Although LiBH4 is an excellent reagent for the reduction of a number of functional groups, its cost may be prohibitive for largescale applications. Catalytic hydrogenation of acids to alcohols usually requires harsh conditions (high temperature and pressure) that are not compatible with complex molecular functionality and may be difficult to implement in large scale preparations due to special equipment requirements.