The Learning and Development, a vital HR function, has been playing an essential role in companies for many decades. This depart- ment puts trust in whatever high-level manage- ment has decided to survive and grow business- es. During COVID-19, Company face considerable challenges in both external and internal. The drastic decrease in customer demand, the difficulty in operation management, and the anxiety among employees lead to ambiguity in critical decision making. This paper will show how organization should react and planned their long term strategy during and post COVID 19.