This guide outlines the AI Business Continuity Action Plan in response to the COVID-19 pandemic. It addresses the significant disruptions caused by the pandemic across various industries and identifies key priorities for businesses to adapt and survive. The document details the immediate consequences of COVID-19, including supply chain challenges and the shift to remote work, while also highlighting potential opportunities for improvement. It emphasizes the need for businesses to rethink their AI investments and strategies in light of the crisis. The guide presents representative use cases of AI applications that can aid businesses in mitigating risks and enhancing operational resilience during the pandemic. Furthermore, it discusses the evolving business landscape and the necessity for companies to adjust their approaches to meet changing customer needs and market conditions. The document serves as a strategic resource for leaders aiming to navigate the complexities of the current environment and leverage AI effectively.