In light of the COVID-19 pandemic, many companies are confronting unprecedented challenges, including those associated with an increased reliance on technology, implementing social distancing practices with directors, officers, employees, customers and vendors, and managing a comprehensive and informed response to an evolving crisis. In this memorandum we identify practical corporate governance considerations that companies might wish to consider in the midst of the pandemic. Of course, each company needs to assess its own facts and circumstances to develop an appropriate response.