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Email The United States District Court for the Southern District of New York (the “Court”) decided in Gap Inc. v. Ponte Gadea N.Y. LLC on March 8, 2021, that a retail tenant will not be able to use the COVID-19 pandemic as an excuse for not making rent payments under multiple legal theories. https://www.cadwalader.com/resources/clients-friends-memos/covid-19-update-cant-lose-what-you-never-had-court-rejects-all-legal-theories-asserted-by-retail-tenant