While COVID-19 has led to a substantial increase in the number of bankruptcy filings, its impact on valuation issues in the context of chapter 11 cases is less clear. Employing their differing perspectives, the panelists explore how the uncertainty created by COVID-19 has affected the analysis of issues like plan feasibility, cost of capital, the pricing of risk, and the application of valuation methodologies in chapter 11 proceedings, with a particular emphasis on retail cases.