Sudden sensorineural hearing loss (SSNHL) is an emergency otologic condition with unknown pathophysiology that is mainly idiopathic. However, a viral cause was reported in temporal bone studies. 1 Several reports have suggested that there is an increased risk of SSNHL after COVID-19. 2 We aimed to compare the incidence of SSNHL during the COVID-19 pandemic with the incidence during 2018 and 2019 and to assess the association of lockdowns with incidence of SSNHL.Methods | Using data from the Clalit Health Services (CHS), the largest health care provider in Israel (serving approximately 4.7 million people), we performed a retrospective cohort study with a nonconcurrent historic comparative group of individuals aged 16 years or older. The diagnosis of SSNHL was based on International Classification of Diseases, Ninth Revision codes in conjunction with a purchase of prednisone within 30 days after diagnosis. Observed cases of SSNHL documented from the beginning of the COVID-19 pandemic (March 1, 2020) to the introduction of the BNT162b2 messenger RNA COVID-19 vaccine (BioNTech/Pfizer) in Israel (December 19, 2020) were compared with the expected cases of SSNHL, estimated based on the experience of the CHS population in 2018 and 2019 during the same period. The study was approved by the institutional review board of the Lady Davis Carmel Medical Centre. Data were deidentified and owing to the retrospective nature