Surfactant‐associated proteins (SPs), including SP‐A, SP‐B, SP‐C and SP‐D, account for 10% of PS, but they play a very important role in maintaining the structure, function and metabolism of PS.21 Insufficient synthesis of PS by immature foetal lung causes RDS, the main cause of neonatal morbidity and mortality.2 In recent years, there has been growing evidence that microRNA is involved in the regulation of foetal lung maturation.5, 6, 7, 8 However, currently very little is known about the role of miRNAs in the regulation of pulmonary surfactant synthesis and metabolism. This evidence concerns the gene SFTPB and newborn respiratory distress syndrome.