Process for the preparation of (−)-(4-chloro-phenyl)-(3-trifluoromethyl-phenoxy)-acetic acid 2-acetylamino-ethyl ester

A process for preparing the compound of formula (I):

• comprising:
• (a) reacting the compound of formula (IX-R):
• with an acid at a temperature of from about 70° C. to about 150° C. to yield the compound of formula (II):
• having an enantiomeric excess of about 99% or greater;
• (b) reacting the compound of formula (II) with a source of chlorine, neat or in an organic solvent, to yield the compound of formula (X):
• (c) reacting the compound of formula (X) with a compound of formula (XI):
• neat or in an organic solvent, to yield the compound of formula (I).