In response to COVID-19, WHO advises governments to take a whole-of-government and whole-of-society approach to their response efforts. This approach should include drawing on the capacities and resources of the private health sector (including commercial and not-for-profit providers of health products and services). Drawing on private sector resources and capacity is critical because in many low- and middle- income countries (LMICs), the private health sector provides a significant proportion of health services and products. This plan outlines concrete steps governments can take to harness private health sector resources so that both sectors are aligned and can act in concert to respond to the COVID-19 pandemic, while managing risks and mitigating conflicts of interest.