ACE2 and thyroiditis: The functional receptor for SARS-COV-2, angiotensin converting enzyme 2 (ACE2) is expressed in many endocrine glands.4 COVID 19 infection can cause thyroiditis either directly or indirectly (through immune dysregulation).5,6 It can mediate immune response that cause a cytokine storm by releasing proinflammatory cytokines.7 However, TFTs could be deranged due to non-thyroidal illness in sepsis.