Two papers on Virtual Communion were presented at the LCS Ministerium Meeting held on 4 May 2020 and received as useful resources. One paper was written by Dr. Jeffrey Truscott and one by Dr. Samuel Wang giving the Lutheran perspectives on Virtual Communion based on our understanding of Scriptures and the Lutheran Confessions.
Also may be helpful is the LWF theological reflection on virtual communion on their website link
and Professor Timothy Wengert’s Lutheran Quarterly article on Luther and the Deadly Plague at this linkPaper on virtual communion by Samuel Wang (Final draft)(1)
Virtual Communion by Dr Jeff Truscott (Final)