Endoplasmic reticulum 2-OH acyl-CoA lyase involved in the cleavage (C1 removal) reaction in the fatty acid alpha-oxydation in a thiamine pyrophosphate (TPP)-dependent manner. Involved in the phytosphingosine degradation pathway.
Subcellular locations: Endoplasmic reticulum membrane
Expressed in all tissues tested, with highest expression in heart, pancreas and placenta.