This research paper discussed about the relationship between immunity and nutrition and how it plays important role in COVID-19. For this study Vitamin B1, B6, B12, vitamin D (25-hydroxyvitamin D), folate, selenium, and zinc levels were measured in 50 hospitalized patients with COVID-19 and it was reported that overall, 76% of the patients were vitamin D deficient and 42% were selenium deficient and no significant increase in the incidence of deficiency was found for vitamins B1, B6, and B12, folate, and zinc in patients with COVID-19. Further it is being showed that significantly lower vitamin D values than the healthy control group. Severe vitamin D deficiency was found in 24.0% of the patients in the COVID-19 group and 7.3% in the control group. Among 12 patients with respiratory distress, 11 (91.7%) were deficient in at least one nutrient. However, patients without respiratory distress showed a deficiency in 30/38 cases . These results suggest that a deficiency of vitamin D or selenium may decrease the immune defences against COVID-19 and cause progression to severe disease. However, more precise and large-scale studies are needed.