The oxidation of organic molecules by hypofluorous acid (HOF) was studied extensively and systematically by Rozen et al. Therefore, it seems appropriate to refer to the process as Rozen oxidation. An entire set of model molecules was selected for quantum chemical investigation of the oxidation mechanism: a C=C double bond in ethylene, sulfur and selenium in dimethyl derivatives, nitrogen and phosphorus in trimethyl derivatives, as well as methyl azides. In the gas phase, van der Waals complexes between HOF and the previously mentioned species easily are formed, but these complexes are reluctant to undergo oxidation. The addition of another HOF molecule connected with the formation of a cyclic complex (i.e., substrate and two molecules of HOF) seems to be decisive for the oxidation process. The attempt to substitute the second HOF molecule with H2O demonstrated the superiority of HOF. Complexes of this kind decompose along the reaction path smoothly (i.e., with a low activation energy) to the respective oxidation product. A potential role of the hydroxyl cation (HO+) in the oxidation step is mentioned. Besides an oxidation product, one HOF molecule is released (an essential feature of catalysis), and furthermore, hydrogen fluoride is formed. It was suggested by Sertchook et al. (J. Phys. Chem. A 2006, 110, 8275) that the interaction between the substrate to be oxidized and HOF is catalytically influenced by the HF molecule. The mechanism suggested here is more feasible and, particularly at the early stages of the oxidation process, decisive. Also, the role of acetonitrile, used as a solvent by Rozen et al., is discussed in terms of a continuum model. Moreover, passing from potential energies to Gibbs energies is considered.