Our results showed that the regulatory relationship between TFs (FOXC1, YY1, GATA2, PPARG and FOXL1) and genes (FCGR1B, BCL6, CD1D, MS4A4A and LTF), as well as miRNAs (hsa-mir-27a-3p, hsa-mir-26a-5p, hsa-mir-124-3p, hsa-mir-146a-5p and hsa-mir-20a-5p) and genes (SOCS3, BCL6, CXCR4, and TNFSF13B) that may play important roles in COVID-19 and sepsis. Here, MS4A4A is linked to Sepsis.