On March 18, the Maine Department of Professional and Financial Regulation, Bureau of Financial Institutions, issued a statement on financial institutions working with customers and communities affected by Covid-19. Financial institutions are encouraged to work with affected customers and communities including, among other things, by waiving certain fees (e.g., ATM, overdraft, late payment fees), increasing ATM daily cash withdrawal limits, easing restrictions on cashing out-of-state and non-customer checks, and easing terms for new loans to affected borrowers. Prudent efforts to modify the terms on existing loans for affected customers will not be subject to examiner criticism, and generally, the bureau supports and will not criticize efforts to accommodate customers in a safe and sound manner. The guidance also addresses: (i) financial condition review, supervisory response, and regulatory relief; (ii) regulatory reporting requirements; and (iii) closure of branch locations and offices and providing alternative service options.