In this manuscript, we combine our insights towards COVID-19 to present a hypothesis that might explain its pathogenesis and complications while presenting an interesting case report of post COVID-19 allergic cell mediated (dysregulated) delayed type hypersensitivity. Moreover, we confirm our call to reclassify it as novel acute immune dysrhythmic syndrome (n-AIDS) to include both cytokine storm and we suggest to describe post or long COVID and other autoimmune complications as para COVID-19 syndrome. We suggest that SARS CoV-2 might exploit monocytes, macrophages and tissue resident macrophages including skin Langerhans cells to induce dysregulated cellular and humoral immune response through known and yet to be discovered cytokines and chemokines to ultimately induce the cytokine storm and/or autoimmune responses.