SARS-CoV-2 can infect not only renal podocytes and proximal tubular cells via angiotensin-converting enzyme 2 (ACE2), leading to acute tubular necrosis, protein leakage from Bowman's capsule, collapsing glomerulopathy, and mitochondrial damage but also immune dysregulation, including a cytokine storm, macrophage activation syndrome, and lymphopenia [16]. This evidence concerns the gene ACE2 and lymphopenia.