Superintendent’s Memo 148-21 announces that the Virginia Department of Education (VDOE) is seeking public comment on its state plan under the American Rescue Plan (ARP) Act Elementary and Secondary School Emergency Relief (ESSER) fund. The VDOE requests input from the public on how funds retained at the state level should be used to assist school divisions in mitigating the effects of COVID-19 on teaching and learning. Commenters may wish to provide input on how students’ academic, social, emotional, and mental health needs should be addressed, particularly for student groups that have been disproportionately impacted by the pandemic. Public comment should be sent to firstname.lastname@example.org and will be accepted through June 25, 2021. Input provided will inform the development of the ARP ESSER state plan.