Abstract. The COVID pandemic has hit the tourism industry in various ways. P2P accommodation (P2PA) is one of the most disrupted sectors. Different types of P2PA hosts face different levels of challenges. From an angle of social equity, the study adapted a resilience model to P2PA business and examined host-based resilience during the first and second COVID outbreaks in Florida, USA. Statistical results showed that hosts’ business resilience is negatively associated with their vulnerability like housing liability and positively associated with their adaptability like hosting experience. Hosts’ social superiority exhibits significant impact on their ability to maintain resilience faced with the COVID. P2PA operators need to maintain an appropriate level of financial flexibility when faced with the threat of COVID outbreaks. We suggest the government and industrial organizations distinguish the types of P2PA operators when carrying out rescue plans for the industry. Keywords: P2P lodging, active rate, business resilience, social equity, pandemic recovery, COVID policy