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Two enzymes are associated with the conversion of acetic acid to acetyl-CoA . The first is acyl-CoA synthetase short-chain family member 2 ACSS2 (EC ). According to the Gene database of the National Center for Biotechnology Information , "This gene encodes a cytosolic enzyme that catalyzes the activation of acetate for use in lipid synthesis and energy generation. The protein acts as a monomer and produces acetyl-CoA from acetate in a reaction that requires ATP. Expression of this gene is regulated by sterol regulatory element-binding proteins, transcription factors that activate genes required for the synthesis of cholesterol and unsaturated fatty acids."  The second enzyme is acetyl-CoA synthase 2 (confusingly also called ACSS1 ) which is localized in mitochondria.