ACE2 and COVID-19: The exact pathological mechanism leading to the complication of DKA in COVID-19 is not known at present. Angiotensin-converting enzyme 2 (ACE2) serves as a functional receptor for SARS-CoV-2. ACE-2 is not only expressed in alveolar cells but also myocardial cells, proximal tubule cells of the kidney, ileum and esophagus epithelial cells, endocrine tissues of the pancreas, and bladder urothelial cells [9-10]. SARS-CoV-2 could cause direct tissue damage leading to acute hyperglycemia.