A direct comparison of DELs and DETs between healthy keratinocytes and squamous carcinoma cells following treatment with 1,25(OH)2D3 revealed substantial differences, as illustrated in Figure 4A. Subsequently, the study explored the potential involvement of VDR, its heterodimeric partner retinoid X receptor alpha (RXRA), and the non-genomic receptor protein disulfide isomerase family A member 3 (PDIA3)—a mediator of rapid cellular responses to 1,25(OH)2D3—in regulating the expression of lncRNAs and transcription factors in A431 cells. This evidence concerns the gene VDR and squamous cell carcinoma.