The treatment with Vitamin D is still controversial, while some studies have found negative correlation between vitamin D levels and COVID-19 cases (Ilie et al., 2020) other hypothesis an alleviation on lung inflammation caused by SARS-CoV-2 because vitamin D seems upregulating ACE2 human receptor and decreasing inflammatory cytokines (Xiao et al., 2021).Since, Vitamin D is known to enhance the rate of melanin synthesis; and this may concurrently regulate the expression of furin expression both vitamin D and melanin may have significant impact in management of COVID-19 (Paria et al., 2020). The gene discussed is ACE2; the disease is COVID-19.