Tracheostomy in a COVID‐19 positive patient presents a high risk. The likelihood that tracheostomy would truly facilitate weaning for a particular patient was carefully considered, and several guidelines and publications and recommendations from our recently created departmental COVID‐19 tracheotomy advisory committee were seriously weighed. Our department developed institutional guidelines and protocol for tracheotomy during the pandemic based on available published national and international guidelines, taking into account the specific situation of our institution during the pandemic. Current guidelines recommend delay of tracheostomy when appropriate in the setting of acute SARS‐CoV‐2 infection until the patient becomes less infectious. 27