Anti-viral and hepatic-targeted drugs

A Compound of formula (III):

• or a pharmaceutically acceptable salt, isotope or solvate thereof,
• wherein
• A1 represents O, S or NR5,
• A2 represents O, S or NR6,
• A3 represents O, S or NR7,
• R1, R2 and R3 each independently represent H, an optionally substituted C1-C8 alkyl, or a halogen, and R2 and R3 can be linked together with the carbon atom to which they are attached to form a 3- to 9-membered cyclic optionally substituted cycloalkyl fragment,
• R4 and R5 each independently represent H, an optionally substituted C1-C24 alkyl, a (C1-C3 alkylene)q-(C3-C7 cycloalkyl), a (C1-C3 alkylene)r-(C6-C10 aryl), a (C1-C3 alkylene)u-(4-7 membered heterocycloalkyl), a (C1-C3 alkylene)w-(5-6 membered monocycloheteroaryl) or a (C1-C3 alkylene)z-(9-10 membered bicycloheteroaryl),
• when A1 is NR5, R4 can be linked with R5 and form a cyclic amine with the N of NR5,
• R6 represents H or an optionally substituted C1-C8 alkyl, a C1-C8 haloalkyl, a C1-C8 hydroxyalkyl,
• R7 represents H, an optionally substituted C1-C8 alkyl,
• n represents an integer comprised from 1 to 3, and
• q, r, u, w and z independently represent an integer chosen from 0 or 1
• t represents an integer comprised from 0 to 3,
• V1 and V2 each independently represent H, an optionally substituted C1-C6 alkyl, or V1 and V2 can be linked together with the carbon atom to which they are attached to form a 3- to 13-membered cyclic optionally substituted cycloalkyl fragment, and
• Y represents a nucleobase.