We handle coronavirus at case by case basis

Dear Tenant,

polite opening ... 

As you are aware, many tenants are having problem meeting rent obligation, including some of mine.  Although I'd like to help everyone who encounters difficulties, I have my own financial obligations to meet.

So I'd like to approach the situation at a case by case basis.  If a tenant could supply documentation indicating that his/her income was substantially impacted by the crisis, we are willing to discuss some form of help. 

blah blah.