[Introduction] There is as yet no clear medical treatment for acute phase COVID-19, and treatment of some cases using drugs alone have proved challenging. We report on a severely ill COVID-19 patient whose symptoms improved after receiving acupuncture during recovery from COVID-19.[Case] The patient was a 53-year-old man whose chief complaint was dyspnea. He developed dyspnea and fever on August 24 (20XX) and became aware of taste disturbances on August 27. His respiratory symptoms worsened during the evening of August 29, and he was transported to hospital via ambulance on August 31. He tested positive on a PCR test, and widespread pneumonia was observed, so he was hospitalized following a diagnosis of severe COVID-19.[Treatment] To improve the patient's breathing, acupuncture was used in combination with Chinese medicine (Kampo) to treat lung qi deficiency and kidney failing to receive qi. Chest pain which appeared during the treatment period and low back pain due to long-term bed rest were also treated. At the first acupuncture intervention, the fraction of inspiratory oxygen (FiO2) was 80% with high-flow oxygen therapy, and body movement was difficult. Following treatment, oxygen therapy became unnecessary (FiO2: 21%), and the patient was subsequently discharged from the hospital.[Discussion and Conclustion] This case indicates that acupuncture may be effective for improving respiratory symptoms during the acute phase of COVID-19. In this case, oxygen demand was improved by treatment of relevant acupoints based on Kampo diagnosis. However, one symptom which remained was that the chest did not expand upon inspiration. The relevant locale of this symptom was detected on the kidney meridian. The movement of the thorax was visually improved after performing thoracic acupoint, and oxygen saturation was also improved. In conclusion, it appears that acupuncture is effective for both the acute and chronic phases of COVID-19, and can be applicable for active intervention.