HIGH-FLOW NON-INVASIVE VENTILATION (NIV) DEVICES REDUCE THE MORBIDITY AND MORTALITY OF COVID-19. THE OBJECTIVE WAS TO EVALUATE THE USE OF THE NON-INVASIVE VENTILATION DEVICE WITH HIGH-FLOW HELMET CPAP DESIGNED IN PERU IN PATIENTS WITH SEVERE ACUTE RESPIRATORY SYNDROME (COVID-19) HOSPITALIZED IN THE EMERGENCY SERVICES OF FIVE HOSPITALS. PROSPECTIVE MULTICENTER AND CROSS-SECTIONAL OBSERVATIONAL STUDY FROM FIVE HOSPITALS FROM JULY TO AUGUST 2020. 19 PATIENTS WERE RECRUITED AND DIVIDED INTO TWO GROUPS (G-1 N = 10; G-2 N = 9) APPLYING CLINICAL AND GASOMETRIC PARAMETERS AS INDICATORS OF DISEASE EVOLUTION UPON HOSPITAL ADMISSION AND WITHIN 24 HOURS. A PROGRESSIVE INCREASE IN THESE PARAMETERS WAS OBSERVED IN THOSE PATIENTS WHO USED THE NIV CPAP HELMET WITHIN THE FIRST 24 HOURS. IN G-01, IMPROVEMENT WAS EVIDENT IN 90% (N = 9/10): PAO2 (RANGE 48–137; AVERAGE: 82.49 ± 8.07; P-VALUE = 0.008), CO2...