COVID-19, the name for the widespread coronavirus pandemic in the United States, has had a major impact on capital market distressed assets in many cities and suburbs. While the introduction of the newly developed vaccines is scheduled for 2021, the US will continue to encounter numerous problems until the virus disappears. Many experts say that it will linger in the United States until 2024. Meanwhile, there are a large number of distressed assets in highly desirable locations. Currently, some properties are being offered at 70 to 80% of market value. While there will always be cycles in real estate, the COVID-19 pandemic offers a once in a lifetime opportunity to acquire many distressed assets in key locations.