In contrast, in the lung findings of patients with COVID-19 and those with influenza A who had died as a result of the onset of severe respiratory failure, the relative ACE2-positive tallies revealed a high expression of alveolar epithelial cells (relative counts of 0.25 ± 0.14 vs. 0.35 ± 0.15) and endothelial cells (relative counts of 0.49 ± 0.28 and 0.55 ± 0.11), respectively. The gene discussed is ACE2; the disease is COVID-19.