The COVID-19 crisis has forced education systems worldwide to find alternatives to face-to-face instruction. As a result, modular distance learning has been used by teachers and learners with special educational needs on an unprecedented scale. Teachers of Bagong Nayon II National High School who are handling learners with special educational needs served as writers and evaluators in the Innovative Learning Resource Material entitled “Enhanced Learning Activity Sheets for Learners with Special Educational Needs” (E-LAS for LSENs) that will be used by the LSENs itself through the guidance and support of their parents, teachers, and the school in general. This project aims to supply learning resources for the LSENs’ continuous learning for instruction across all disciplines focusing on the needs of the special education students during the COVID-19 pandemic. Therefore, this study sought to examine the perception of parents of learners with special educational needs on the enhanced learning activity sheets developed by the teachers. The research was carried out in Bagong Nayon II National High School. The study used a survey research design. A total of 25 respondents participated in the study and the instrument used for data collection was the online survey questionnaire. Quantitative data were analyzed by Excel to generate figures. According to the findings, it was confirmed that the majority of the parents of LSENs find that the enhanced learning activity sheets were appropriate learning materials that would be a great help for the parents and learners with special needs to successfully access the needed materials in the new normal learning. In addition, this learning resource material was corroborated as an effective approach based on the perception of the parents of LSENs to fill in the gap in the absence or lack of modules for the Learners with Special Educational Needs. The researcher believes that this can contribute to the attainment of excellence and quality of education in the Special Education Program in the school and the Schools Division of Antipolo.