The COVID-19 pandemic has considerably impacted pedestrians’ perceived comfort in a public setting. The virus’s transmissibility and social distancing restrictions have resulted in a shift in pedestrians’ perceived comfort, with more pedestrians becoming more conscious of other pedestrians and the distance between pedestrians. The changes in pedestrians’ perception have resulted in the Pedestrian Level Of Service (PLOS) models becoming outdated. The models may not accurately portray the actual status of pedestrians’ Level Of Service (LOS) according to the pedestrian needs during a pandemic, which generally lasts for a couple of years. These pandemics will happen in the future; hence, their impact on pedestrian comfort on sidewalks is worth considering. This research aims to analyse the effect of COVID-19 on PLOS by compiling data using a face-to-face questionnaire survey in the Melbourne Central Business District (CBD). From the 445 completed surveys, 72% of respondents extensively considered social distancing due to COVID-19 when commuting in the CBD, and 49% preferred a 1–1.5 m distance between pedestrians. In conjunction with an in-depth analysis of the data, an ordinal regression model has been used to analyse the factors that influence the perceived comfort of the pedestrians and estimate the PLOS. The model results show that pedestrian density, COVID-19 social distancing, continuous footpath, and pedestrian flow in opposite directions on the sidewalk greatly impacted the walking comfort of pedestrians during the pandemic.