We will perform a DFT study of a novel catalyst that Samec's group has developed that can substitute the hydroxyl group in allylic alcohols without prior derivatization. In this procedure, only water is generated as a by-product. This reaction is one of the most waste generating transformations in chemical industries today. The catalytic system developed in our group is noteworthy as a broad scope of nucleophiles are tolerated. We have previously found experimental results (Chem. Eur. J. 2014, 20, 1520–1524) that can not be explained by a reaction mechanism that has previously been proposed based on computations (J. Am. Chem. Soc., 2006, 128, 14306–14317). Therefore, we would need to confirm a novel reaction mechanism by computations.