In the first chaotic days of the crisis, schools across the United States organized to assemble and distribute instructional materials and to make a rapid transformation from school-based to home-based learning. the impact of this crisis on all students is significant. As districts resume instruction in the upcoming school year, they will not only need to address the significant social and emotional toll that the crisis has taken on children, but also widespread unfinished learning and learning losses sustained in the wake of school closures. A companion document--"Addressing Mental Health and Social-Emotional Wellness in the COVID-19 Crisis"--provides a collection of resources and guidance for creating learning environments that are physically and psychologically safe for students and staff. In particular, that document promotes a proactive and inclusive approach to communication, outreach, and intervention, as well as shared ownership of the mental health and social and emotional wellbeing of all students. This guide focuses more directly on the instructional challenges posed by school closures. In particular, it presents district curriculum leaders and staff with an instructional framework for addressing unfinished learning and learning losses, as well as a review of essential skills and content in English language arts and mathematics to support access to grade-level content in key grade transitions for all students. Additional resources for districts to consult as they design and implement their curricular materials for the coming school year, including further information on Universal Design for Learning (UDL) to ensure that grade-level content is accessible for all students are also provided. [For the companion document, see ED615352.]