Extensions of Single Family Foreclosure and Eviction Moratorium, Start Date of COVID-19 Initial Forbearance, and HECM Extension Period; Expansion of COVID-19 Loss Mitigation Options. The policies in this ML are effective immediately. The purpose of this Mortgagee Letter (ML) is to inform Mortgagees of further extensions for the foreclosure and eviction moratorium, the COVID-19 Forbearance start date, and the COVID-19 Home Equity Conversion Mortgage (HECM) extension period. This ML also expands FHA’s COVID-19 Loss Mitigation Options by implementing additional COVID-19 Forbearance and HECM extension periods for certain Borrowers, broadening Borrower eligibility for COVID-19 Loss Mitigation Options, and eliminating the restriction on the number of permanent COVID-19 Home Retention Options a Borrower can receive. This ML supersedes ML 2021-03. This ML updates ML 2021-04.