HELP! What should to someone who is having an anxiety attack?

My friend is having an anxiety attack and I am trying to distract her and talk to her about other things, but I can tell that her anxiety is bad. What should I say to try and comfort her?

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fun4us2b · M

Have her take a big breath in, then exhale slow, like count of 8 or 10, repeat

Her Vagus nerve will automatically slow her heart rate