Watch Movies2Watch. Don’t Breathe is a dark comedy set in Georgia that follows the tribulations of a middle-aged man, Levan, who is suddenly led to question his existence because of a routine medical examination. It sends him into a downward spiral of paranoia and doubt as he fumbles his way through the theatre of the absurd that we call life. Using humour and a playful tone, the film examines the fragility of human nature, when our bearings get lost and our imagination takes over, highlighting our common fears, doubts, hopes and resilience.