A lymphocytic vasculitis presenting with skin lesions on the toes, feet, heals and hands occurs in COVID-19. Most cases have been in children and adolescents, but not solely [56, 73]. Histopathology of biopsy-derived material show dermatitis and vascular degeneration of the basal epidermal layer. Endotheliitis within lymphocytic infiltration of the dermal vesicles and arterioles, and microthrombosis of papillary dermal capillaries are common findings. Immunohistochemistry reveals an inflammatory infiltrate predominately comprised of mature T cells with a predominance of helper t lymphocytes. Cytoplasmic granular positivity for SARS–CoV-2 spike protein is present in endothelial cells of the capillary and post-capillary vesicles and in epithelial cells of eccrine units. Coronavirus-like particles are detectable on electron microscopy.