ISG15 and COVID-19: SARS-CoV-2 infection in ALI and iALI cells activates inflammatory state and innate immune response.The virus induces epithelial disruption, loss of mature ciliated cells.miRNAs like MIR138 regulates ISG15 expression and plays a role in the virus-induced pro-inflammatory genes activation.The option of miRNAs is promising for COVID-19 treatment and/or prevention.