On the other hand, critical disease-related factors, include (i) pre-receptor metabolism by 11β-HSD1 and 11β-HSD2 (ii), GR number and isoforms (a vs. b) [69,78,79,80,81,82]- as emerged in a study on COVID-19 itself [82]-, (iii) decreased HDL cholesterol levels [83] and intracellular penetration [84,85,86,87,88,89,90,91,92], (iv) impact of micronutrient deficiency on GC availability and GC-GR function [85,87,88,89,90,91,92], (v) impact of inflammatory state (induce non-compensated GC resistance in target organs) [93,94,95] and oxidative stress [85,96,97,98,99,100]. This evidence concerns the gene NR3C1 and COVID-19.