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.