A 28-year-old man was diagnosed with HIV-1 infection (CD4+ count: 3 cells/μL nd 563000 HIV-1 RNA copies/mL) and simultaneous <i>Pneumocystis jirovecii</i> pneumonia, disseminated <i>Mycobacterium avium complex</i> infection and SARS-CoV-2 infection. Here, CD4 is linked to pneumonia.