This study was performed to differentiate the marketing strategies under the recent business circumstance of COVID-19 by examining the relationship among the hotel consumers’ risk-acceptance levels, satisfaction of hotel selection attributes and will of revisiting to hotel. 3 factors out of perceived risk to COVID-19 were categorized and defined as physical risk, economic risk, psychological risk, and only psychological risk and economic risk were significantly related with the hotel selection attributes. Only psychological risk had significantly negative effects on both consumer satisfaction to hotel selection attributes and will of revisiting to hotel. All factors of hotel selection attributes had a significantly positive effectiveness on the of consumer satisfaction. Specially, only ‘the differentiation factor’ of hotel selection attributes had the most strong effectiveness on the will of revisiting. Consequently, hotel company should be focused on the basic service quality of hotel and the differentiation factor of hotel selection attributes to improve the business performance and to be more comparative under the circumstance of COVID-19. This study had a limitation for the target sample as only the users of the hotel during COVID-19. Comparative study on between non-users and users of hotel under circumstance of COVID-19 could be recommended for furthermore study.