has compelled the governments of the United States, China, Indonesia, and Vietnam to implement a variety of policies in order to break the transmission. Distance learning is one of the initiatives implemented. The goal of this study is to learn about distance learning implementation systems in the United States, China, Indonesia, and Vietnam during COVID-19. A systematic literature review was utilized as the research approach, and 44 publications were reviewed. According to the findings, students in these nations use a variety of devices in distance learning activities. To communicate with students, the distance learning implementation employs a video conferencing application as well as supporting services such as Google Teams, Facebook, and WhatsApp. The teacher instructs students via virtual classes. Students are unsatisfied and less participate distance learning. Students from various countries report difficulties accessing the internet, a lack of social relationships between teachers and students, and socioeconomic gaps.