Acetyl-CoA carboxylase 2 (ACC2) is a biotin-dependent enzyme that is involved in the regulation of fatty acid oxidation, rather than fatty acid biosynthesis. ACC2 is predominantly expressed in the heart, skeletal muscles and liver (1). It catalyzes the irreversible carboxylation of acetyl-CoA to produce malonyl-CoA through its two catalytic activities, biotin carboxylase and carboxyltransferase. ACC2 is throught to control fatty acid oxidation by the means of the ability of malonyl-CoA to inhibit carnitine-palmitoyl-CoA transferase I (CPT-1), the rate-limiting step in fatty acid uptake and oxidation by mitochondria (2). The activity of ACC2 is controlled by reversible phosphorylation. Ser219 and Ser221 were found to be critical for the phosphorylation and subsequent inactivation of ACC2 (3).
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