A process for preparing a compound of formula I: wherein, independently for each occurrence: R 2 and R 3 are independently hydrogen, halogen, or C 1 -C 6 alkyl wherein said C 1 -C 6 alkyl is substituted with 0-6 halogen; R 5 is hydrogen, halogen, OH, or C 1 -C 6 alkyl wherein said C 1 -C 6 alkyl is substituted with 0-6 halogen and wherein up to two non-adjacent CH 2 units of said C 1 -C 6 alkyl may be replaced with -O-; R 7 is hydrogen, halogen, or C 1 -C 6 alkyl wherein said C 1 -C 6 alkyl is substituted with 0-6 halogen and wherein up to two non-adjacent CH 2 units of said C 1 -C 6 alkyl may be replaced with - O-; and X is -PO 2, -PO O - M +, -PO(O -) 2 •2M +, or -PO(O -) 2 •D 2+; M + is a pharmaceutically acceptable monovalent cation; and D 2+ is a pharmaceutically acceptable divalent cation; provided that R 2, R 3, R 5, and R 7 are not simultaneously hydrogen; wherein "alkyl" represents a straight-chain or branched hydrocarbon chain that is completely saturated or that contains one or more units of unsaturation; the process comprising: (i) treating a compound of formula B: with K(PG 1) 2 PO 4, ( n -Bu) 4 NI, DMF, and a base, and heating to a temperature of 70 °C to afford a compound of formula C: and treating the compound of formula C with HOAc, water, and CH 3 CN, and heating to a temperature of 70 °C to afford a compound of formula I, wherein X is P 2; or (ii) treating a compound of formula B: with K(PG 1) 2 PO 4, ( n -Bu) 4 NI, DMF, and a base, and heating to a temperature of 70 °C to afford a compound of formula C: and treating the compound of formula C with HOAc, water, and CH 3 CN, and heating to a temperature of 70 °C to afford a compound of formula I, wherein X is P 2, and additionally treating the compound of formula I, wherein X is P 2, with M + OH - or D 2+ (OH -) 2 in 2-MeTHF and at room temperature to afford the compound of formula I, wherein X is P (O -)·M +, P (O -) 2 ·2M +, or P (O -) 2 ·D 2+. R 2 and R 3 are independently hydrogen, halogen, or C 1 -C 6 alkyl wherein said C 1 -C 6 alkyl is substituted with 0-6 halogen; R 5 is hydrogen, halogen, OH, or C 1 -C 6 alkyl wherein said C 1 -C 6 alkyl is substituted with 0-6 halogen and wherein up to two non-adjacent CH 2 units of said C 1 -C 6 alkyl may be replaced with -O-; R 7 is hydrogen, halogen, or C 1 -C 6 alkyl wherein said C 1 -C 6 alkyl is substituted with 0-6 halogen and wherein up to two non-adjacent CH 2 units of said C 1 -C 6 alkyl may be replaced with - O-; and X is -PO 2, -PO O - M +, -PO(O -) 2 •2M +, or -PO(O -) 2 •D 2+; M + is a pharmaceutically acceptable monovalent cation; and D 2+ is a pharmaceutically acceptable divalent cation; provided that R 2, R 3, R 5, and R 7 are not simultaneously hydrogen; wherein "alkyl" represents a straight-chain or branched hydrocarbon chain that is completely saturated or that contains one or more units of unsaturation; the process comprising: (i) treating a compound of formula B: with K(PG 1) 2 PO 4, ( n -Bu) 4 NI, DMF, and a base, and heating to a temperature of 70 °C to afford a compound of formula C: and treating the compound of formula C with HOAc, water, and CH 3 CN, and heating to a temperature of 70 °C to afford a compound of formula I, wherein X is P 2; or (ii) treating a compound of formula B: with K(PG 1) 2 PO 4, ( n -Bu) 4 NI, DMF, and a base, and heating to a temperature of 70 °C to afford a compound of formula C: and treating the compound of formula C with HOAc, water, and CH 3 CN, and heating to a temperature of 70 °C to afford a compound of formula I, wherein X is P 2, and additionally treating the compound of formula I, wherein X is P 2, with M + OH - or D 2+ (OH -) 2 in 2-MeTHF and at room temperature to afford the compound of formula I, wherein X is P (O -)·M +, P (O -) 2 ·2M +, or P (O -) 2 ·D 2+. (i) treating a compound of formula B: with K(PG 1) 2 PO 4, ( n -Bu) 4 NI, DMF, and a base, and heating to a temperature of 70 °C to afford a compound of formula C: and treating the compound of formula C with HOAc, water, and CH 3 CN, and heating to a temperature of 70 °C to afford a compound of formula I, wherein X is P 2; or (ii) treating a compound of formula B: with K(PG 1) 2 PO 4, ( n -Bu) 4 NI, DMF, and a base, and heating to a temperature of 70 °C to afford a compound of formula C: and treating the compound of formula C with HOAc, water, and CH 3 CN, and heating to a temperature of 70 °C to afford a compound of formula I, wherein X is P 2, and additionally treating the compound of formula I, wherein X is P 2, with M + OH - or D 2+ (OH -) 2 in 2-MeTHF and at room temperature to afford the compound of formula I, wherein X is P (O -)·M +, P (O -) 2 ·2M +, or P (O -) 2 ·D 2+.