In opposition to the first phase, in the second phase, lung-attached ACE2 expression may be positively correlated with better clinical outcomes, since ACE2 may limit the cytokine storm that underlies the Acute Respiratory Distress Syndrome (ARDS) in COVID-19, while the balance between proinflammatory angiotensin II–angiotensin receptor type 1 (AT1) axis, and the anti-inflammatory angiotensin 1–7—G-coupled Mas receptor (angiotensin 1–7 receptor) axis may also be crucial for level of severity of the second phase (13, 15–19). This evidence concerns the gene ACE2 and COVID-19.