<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0708</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001631734</cik>
        <entityName>Breethe, Inc.</entityName>
        <issuerAddress>
            <street1>1500 Joh Avenue</street1>
            <street2>Suite 190</street2>
            <city>Halethorpe</city>
            <stateOrCountry>MD</stateOrCountry>
            <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
            <zipCode>21227</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>410-328-3822</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Carl</firstName>
                <middleName>A.</middleName>
                <lastName>Cohen</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Breethe, Inc.</street1>
                <street2>1500 Joh Avenue, Suite 190</street2>
                <city>Halethorpe</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21227</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Bartley</firstName>
                <lastName>Griffith</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Breethe, Inc.</street1>
                <street2>1500 Joh Avenue, Suite 190</street2>
                <city>Halethorpe</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21227</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Marshal</firstName>
                <lastName>Linder</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Breethe, Inc.</street1>
                <street2>1500 Joh Avenue, Suite 190</street2>
                <city>Halethorpe</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21227</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Executive Officer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Donald</firstName>
                <middleName>W.</middleName>
                <lastName>Fallon</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Breethe, Inc.</street1>
                <street2>1500 Joh Avenue, Suite 190</street2>
                <city>Halethorpe</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21227</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Financial Officer, Secretary, Treasurer and Senior VP</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Steven</firstName>
                <lastName>Orwig</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Breethe, Inc.</street1>
                <street2>1500 Joh Avenue, Suite 190</street2>
                <city>Halethorpe</city>
                <stateOrCountry>MD</stateOrCountry>
                <stateOrCountryDescription>MARYLAND</stateOrCountryDescription>
                <zipCode>21227</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Senior VP, Assistant Secretary and Assistant Treasurer</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Biotechnology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06b</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001631734-19-000001</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2019-06-07</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>1</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Gravitas Healthcare Partners, LLC</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
                <associatedBDName>INTE SECURITIES LLC</associatedBDName>
                <associatedBDCRDNumber>47107</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>612 Cascade Springs Drive</street1>
                    <city>Southlake</city>
                    <stateOrCountry>TX</stateOrCountry>
                    <stateOrCountryDescription>TEXAS</stateOrCountryDescription>
                    <zipCode>76092</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>MD</state>
                    <description>MARYLAND</description>
                    <state>MA</state>
                    <description>MASSACHUSETTS</description>
                    <state>MN</state>
                    <description>MINNESOTA</description>
                    <state>PA</state>
                    <description>PENNSYLVANIA</description>
                    <state>TX</state>
                    <description>TEXAS</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>8000000</totalOfferingAmount>
            <totalAmountSold>8000000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse>This filing covers the sale and issuance of Series 6 Preferred Stock and the underlying Common Stock issuable upon conversion thereof.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>24</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>120000</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse>In addition to the sales commission of $120,000, Recipient received from Issuer a warrant that is exercisable into 16,000 shares of Common Stock at the exercise price equal to the Series 6 per-share price.</clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Breethe, Inc.</issuerName>
                <signatureName>/s/ Marhsal Linder</signatureName>
                <nameOfSigner>Marshal Linder</nameOfSigner>
                <signatureTitle>Chief Executive Officer</signatureTitle>
                <signatureDate>2019-07-09</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
