Hence, based on the overlapped upstream miRNAs and correlation analysis, we confirmed that the three key miRNAs (hsa-miR-124-3p, hsa-miR-26b-5p, and hsa-miR-192-5p) could regulate the four hub genes (CAV1, COL6A2, CSPG4, and PCOLCE) in GEM-resistance and tumor immune microenvironment. The gene discussed is PCOLCE; the disease is neoplasm.