Some neonatal hepatocytes expressed ACE2 and were susceptible to SARS-CoV-2 infection during this compensatory process.290 Pathological and electron microscopic findings revealed typical coronavirus particles in the cytoplasm of hepatocytes from two cases of COVID-19.291 Histologically, the predominant histological features of SARS-CoV-2-infected liver were massive apoptosis and binuclear hepatocytes. Here, ACE2 is linked to COVID-19.