In this paper, post-mortem biopsies of COVID-19 patients were compared to patients who died of H1N1pdm09 and the control group to understand the role of IL-14, IL-13, TGF-β, and M2 macrophages recruitment in the cytokine storm and DAD pathogenesis in order to analyze the remodeling phase and its comorbidities. The gene discussed is TGFB1; the disease is COVID-19.