A Qualitative Content Analysis was conducted to determine prevalent themes in Virtual Calming Rooms in Virginia K-12 Schools. Given the inclusionary criteria, located in Virginia and connected to a K-12 school, eleven Virtual Calming Rooms were analyzed. Through this analysis six common themes were identified, and 18 content areas were coded. The results of this study suggest that Virtual Calming Rooms are a viable intervention to address the mental health needs of students. A thematic review of the literature exploring educational disparities stemming from the COVID-19 pandemic lockdown created foundational knowledge of the mental health crisis that children and adolescents experience(d) particularly those of school-age. This review was through the lens of the opportunity gap as it conceptualizes educational outcomes within students resources accessibility and attainability and exposure.