1: (diethoxy-phosphoryl)-fluoro-acetic acid ethyl ester With n-butyllithium in tetrahydrofuran; hexane T=0°C; 1 h; 2: pivalaldehyde in tetrahydrofuran; hexane T=0 - 20°C; Horner-Wadsworth-Emmons reaction; Title compound not separated from byproducts;