In our study, the higher incidence rate of AKI in the patients with COVID-19 than in those with influenza (29.37% vs. 20.98%, OR: 1.67) may be attributed to viral tropism of SARS-CoV-2 (41) in the kidney by the molecular pathways associated with angiotensin converting enzyme 2 (ACE2). The gene discussed is ACE2; the disease is COVID-19.