A letter from a landlord to a tenant recording the landlord's agreement to defer rent payments due under the lease to a later date. It also includes optional provisions to defer, waive or reduce payments of on account service charge.

The letter is intended to record a temporary waiver, not to permanently vary the lease. It has been drafted with the 2019 novel coronavirus disease (COVID-19) pandemic in mind and also includes an optional waiver of any keep open covenant in the lease.