I know people are going though a lot and I sincerely empathize with everyone.

Just my two cents bro...Well as I said in my OP, I wasn't going to just randomly reach out to them and say I empathize.

Hello,These are troubling times and I can completely empathize with all of those who have lost their income or health. 

You want them to be on your side, getting them to empathize with you and finding some common ground will go a long way.

We are going to follow the same strategy has Brandon suggested to stress that we empathize with you if you are going through tough times and help to get through together if you need help.

However, I did empathize with her and wished her well and her family healthy, but to pay it as soon as possible. 

Give them a little time, empathize, but expect the rent to be paid.

This can get dicey since they can stop paying you and you have no recourse at the moment, so be nice about it and empathize with their condition - which you should anyway. 

I can empathize with all the emotional aspects, the DEEEEEEPPP research, trying not to get too involved too early on and risk being majorly disappointed,  getting outbid frequently and learning to walk away.

I'd send a second letter a couple weeks later again acknowleding what's happening around us and being empathic if the tenant has been affected financially but encouraging communication.