The overall objective of the study is to evaluate the efficacy of adding acalabrutinib to BSC for the treatment of COVID-19. <br/ >For the purpose of this study; respiratory failure; is defined based on resource utilization of any of the following modalities: <br/ > (a) Endotracheal intubation and mechanical ventilation <br/ > (b) Oxygen delivered by high-flow nasal cannula <br/ > (c) Non-invasive positive pressure ventilation or continuous positive airway pressure <br/ > (d) Extracorporeal membrane oxygenation <br/ >Timepoint: Proportion of subjects alive and free of respiratory failure at Day 14

The overall objective of the study is to evaluate the efficacy of adding acalabrutinib to BSC for the treatment of COVID-19. <br/ >For the purpose of this study; respiratory failure; is defined based on resource utilization of any of the following modalities: <br/ > (a) Endotracheal intubation and mechanical ventilation <br/ > (b) Oxygen delivered by high-flow nasal cannula <br/ > (c) Non-invasive positive pressure ventilation or continuous positive airway pressure <br/ > (d) Extracorporeal membrane oxygenation <br/ >Timepoint: Proportion of subjects alive and free of respiratory failure at Day 14

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The overall objective of the study is to evaluate the efficacy of adding acalabrutinib to BSC for the treatment of COVID-19. <br/ >For the purpose of this study; respiratory failure; is defined based on resource utilization of any of the following modalities: <br/ > (a) Endotracheal intubation and mechanical ventilation <br/ > (b) Oxygen delivered by high-flow nasal cannula <br/ > (c) Non-invasive positive pressure ventilation or continuous positive airway pressure <br/ > (d) Extracorporeal membrane oxygenation <br/ >Timepoint: Proportion of subjects alive and free of respiratory failure at Day 14

The overall objective of the study is to evaluate the efficacy of adding acalabrutinib to BSC for the treatment of COVID-19. <br/ >For the purpose of this study; respiratory failure; is defined based on resource utilization of any of the following modalities: <br/ > (a) Endotracheal intubation and mechanical ventilation <br/ > (b) Oxygen delivered by high-flow nasal cannula <br/ > (c) Non-invasive positive pressure ventilation or continuous positive airway pressure <br/ > (d) Extracorporeal membrane oxygenation <br/ >Timepoint: Proportion of subjects alive and free of respiratory failure at Day 14