“…Over the years, various efforts were put on by the research community to decipher the role of viral miRNAs in controlling the host gene expressions ( Baruah and Bose, 2019 , Islam et al, 2019 , Islam and Khan, 2021 , Noor, 2021 , Noor, 2022 , Ospina-Bedoya et al, 2014 , Saini, 2018 , Shi, 2014 , Teng, 2015 ). Several studies have been conducted during the last two years for tracing the miRNA's coding potential and their effects on the target genes of humans ( Aydemir et al, 2021 , Khan et al, 2020 , Rahaman et al, 2021 , Roy, 2021 , Saini et al, 2020 , Sarma et al, 2020 , Saçar Demirci and Adan, 2020 ). But owing to considerable mutations or variations in the SARS-COV-2 genome the coding potential of miRNAs could be changed and may affect new targets.…”