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<edgarSubmission xmlns="http://www.sec.gov/edgar/rega/oneafiler" xmlns:ns0="http://www.sec.gov/edgar/common">
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    <submissionType>1-A/A</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001532926</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
        <offeringFileNumber>024-10989</offeringFileNumber>
      </filer>
    </filerInfo>
  </headerData>
  <formData>
    <employeesInfo>
      <issuerName>BRK, INC.</issuerName>
      <jurisdictionOrganization>NV</jurisdictionOrganization>
      <yearIncorporation>2008</yearIncorporation>
      <cik>0001532926</cik>
      <sicCode>3089</sicCode>
      <irsNum>26-2840468</irsNum>
      <fullTimeEmployees>0</fullTimeEmployees>
      <partTimeEmployees>0</partTimeEmployees>
    </employeesInfo>
    <issuerInfo>
      <street1>411 Eastgate road, Suite A</street1>
      <city>Henderson</city>
      <stateOrCountry>NV</stateOrCountry>
      <zipCode>89001</zipCode>
      <phoneNumber>702-572-8050</phoneNumber>
      <connectionName>William R. Eilers, Esq</connectionName>
      <industryGroup>Other</industryGroup>
      <cashEquivalents>220.00</cashEquivalents>
      <investmentSecurities>0.00</investmentSecurities>
      <accountsReceivable>1324.00</accountsReceivable>
      <propertyPlantEquipment>0.00</propertyPlantEquipment>
      <totalAssets>1544.00</totalAssets>
      <accountsPayable>156424.00</accountsPayable>
      <longTermDebt>0.00</longTermDebt>
      <totalLiabilities>1496925.00</totalLiabilities>
      <totalStockholderEquity>-1495381.00</totalStockholderEquity>
      <totalLiabilitiesAndEquity>1544.00</totalLiabilitiesAndEquity>
      <totalRevenues>0.00</totalRevenues>
      <costAndExpensesApplToRevenues>0.00</costAndExpensesApplToRevenues>
      <depreciationAndAmortization>0.00</depreciationAndAmortization>
      <netIncome>2797656.00</netIncome>
      <earningsPerShareBasic>0.02</earningsPerShareBasic>
      <earningsPerShareDiluted>0.01</earningsPerShareDiluted>
    </issuerInfo>
    <commonEquity>
      <commonEquityClassName>Common</commonEquityClassName>
      <outstandingCommonEquity>462383968</outstandingCommonEquity>
      <commonCusipEquity>05575C206</commonCusipEquity>
      <publiclyTradedCommonEquity>None</publiclyTradedCommonEquity>
    </commonEquity>
    <preferredEquity>
      <preferredEquityClassName>None</preferredEquityClassName>
      <outstandingPreferredEquity>0</outstandingPreferredEquity>
      <preferredCusipEquity>None</preferredCusipEquity>
      <publiclyTradedPreferredEquity>None</publiclyTradedPreferredEquity>
    </preferredEquity>
    <debtSecurities>
      <debtSecuritiesClassName>None</debtSecuritiesClassName>
      <outstandingDebtSecurities>0</outstandingDebtSecurities>
      <cusipDebtSecurities>None</cusipDebtSecurities>
      <publiclyTradedDebtSecurities>None</publiclyTradedDebtSecurities>
    </debtSecurities>
    <issuerEligibility>
      <certifyIfTrue>true</certifyIfTrue>
    </issuerEligibility>
    <applicationRule262>
      <certifyIfNotDisqualified>true</certifyIfNotDisqualified>
      <certifyIfBadActor>false</certifyIfBadActor>
    </applicationRule262>
    <summaryInfo>
      <indicateTier1Tier2Offering>Tier1</indicateTier1Tier2Offering>
      <financialStatementAuditStatus>Unaudited</financialStatementAuditStatus>
      <securitiesOfferedTypes>Equity (common or preferred stock)</securitiesOfferedTypes>
      <offerDelayedContinuousFlag>Y</offerDelayedContinuousFlag>
      <offeringYearFlag>N</offeringYearFlag>
      <offeringAfterQualifFlag>N</offeringAfterQualifFlag>
      <offeringBestEffortsFlag>Y</offeringBestEffortsFlag>
      <solicitationProposedOfferingFlag>N</solicitationProposedOfferingFlag>
      <resaleSecuritiesAffiliatesFlag>N</resaleSecuritiesAffiliatesFlag>
      <securitiesOffered>540000000</securitiesOffered>
      <outstandingSecurities>462383968</outstandingSecurities>
      <pricePerSecurity>0.0075</pricePerSecurity>
      <issuerAggregateOffering>3600000.00</issuerAggregateOffering>
      <securityHolderAggegate>0.00</securityHolderAggegate>
      <qualificationOfferingAggregate>0.00</qualificationOfferingAggregate>
      <concurrentOfferingAggregate>0.00</concurrentOfferingAggregate>
      <totalAggregateOffering>3600000.00</totalAggregateOffering>
      <underwritersFees>0.00</underwritersFees>
      <salesCommissionsServiceProviderFees>0.00</salesCommissionsServiceProviderFees>
      <finderFeesFee>0.00</finderFeesFee>
      <auditorFees>0.00</auditorFees>
      <legalFees>0.00</legalFees>
      <promotersFees>0.00</promotersFees>
      <blueSkyFees>0.00</blueSkyFees>
      <estimatedNetAmount>3600000.00</estimatedNetAmount>
      <clarificationResponses/>
    </summaryInfo>
    <juridictionSecuritiesOffered>
      <jurisdictionsOfSecOfferedSame>true</jurisdictionsOfSecOfferedSame>
      <issueJuridicationSecuritiesOffering>NY</issueJuridicationSecuritiesOffering>
      <dealersJuridicationSecuritiesOffering>NY</dealersJuridicationSecuritiesOffering>
    </juridictionSecuritiesOffered>
    <unregisteredSecurities>
      <ifUnregsiteredNone>true</ifUnregsiteredNone>
    </unregisteredSecurities>
  </formData>
</edgarSubmission>
