Viruses and their hosts are engaged in a constant struggle, much of which occurs at the not fully understood transcriptome level. Less than 5% of the human transcriptome consists of protein-coding messenger RNAs (mRNAs). Plentiful non-coding RNAs (ncRNAs) present in the cells modulate almost every process, including translation, splicing, and post-transcriptional mRNA regulation. Viruses produce their own ncRNAs, which often regulate host gene expression. However, the functions of most viral ncRNAs have remained elusive. We have recently discovered that SARS-CoV-2 produces a small microRNA-like ncRNA, which can downregulate host genes involved in the immune response. Our new results suggest the existence of additional unexpected roles for this ncRNA.