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The enzymatic synthesis of panthenyl monoacyl esters was carried out by the direct esterification of fatty acids (e.g. lauric acid) with panthenol in sponge-like ionic liquids, as well as in deep eutectic mixtures, resulting in highly selective processes (i.e. near to 100% for the panthenyl monolaurate case).
Lozano et al. (2019) studied this question.