Our results also showed that the regulatory relationship between miRNAs (mir-335-5p, hsa-mir-26a-5p, hsa-mir-200b-3p, hsa-mir-194-5p, hsa-mir-192-5p, hsa-mir-143-3p and hsa-mir-520f-3p) and genes (ACVR1B, MTF1, CD4, MAPK14, DACH1, KIF1B, GAS7 and CYP1B1) that may play important roles in COVID-19, ARDS and sepsis. The gene discussed is ACVR1B; the disease is COVID-19.