The United States Agency for International Development (USAID) Office of Gender Equality and Women’s Empowerment hired Banyan Global to carry out a COVID-19–specific activity-level gender analysis to support USAID/Vietnam’s Linkages for Small and Medium Enterprises (LinkSME). The aim is to support the activity in integrating gender equality and women’s empowerment, and to do no harm in its programming to prevent and mitigate COVID-19. The report structures its findings and recommendations on gender equality and women’s empowerment around the activity’s intermediate results (IRs) and crosscutting themes, with an eye toward several socially relevant categories.