With the covid-19 pandemic in mind, this guide sets out to offer the perspectives of top Latin America-focused restructuring experts on a number of significant topics of current interest that highlight both some of the common themes touched on above and the differences throughout the practice in Latin America. The aim of this guide is not to introduce the restructuring laws in the region but rather to offer an insight into the state of the practice from highly qualified and experienced practitioners in Latin America and the United States who are involved in cross-border restructurings. The range of topics is broad, as might be expected given the complexity of the practice area and the regional differences.