Children account for less than 2% of COVID-19 cases around the globe, and children experience relatively minor symptoms compared to the adult population. Various theories have been proposed to explain this phenomenon. One such theory is the involvement of angiotensin converting enzyme 2 (ACE2) in the pathogenesis of COVID-19. Previous studies have found a direct relationship between the abundance of pulmonary ACE2 receptors and the age of patients. Since Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2) binds to the ACE2 receptor to infect a patient, it is hypothesized that the low abundance of pulmonary ACE2 receptors in children relative to adults accounts for both the mild symptoms experienced as well as the difference in the number of identified cases.