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Purpose: The global pandemic COVID-19, caused by the coronavirus SARS-CoV-2, is persistent despite the increasing vaccination rates, with new cases being reported per week. MicroRNAs, that is, non-coding RNA species that regulate gene expression at the post-transcriptional level, play a pivotal role in the SARS-CoV-2 life cycle, pathophysiology and host's anticoronaviral responses. The objective of this study was the in silico discovery of functionally associated miRNAs that likely co-regulate COVID-19-related genes. Materials and Methods: In the present study, an integrative bioinformatics approach was employed, including database searching, gene set enrichment analysis, network-based and microRNA target prediction methods, towards the discovery of epigenetic determinants of COVID-19. Results: An intricate microRNA-target gene network was constructed, and a set of 8 highly interacting microRNAs, that potentially co-target and co-regulate key COVID-19-related genes, was detected. These miRNAs and their corresponding genes are likely involved in the host's response to SARS-CoV-2 infection. Conclusion: The 8 functionally associated miRNAs could constitute a signature for COVID-19 diagnosis. [ABSTRACT FROM AUTHOR]