The recent COVID-19 pandemic has resulted in high fatality rates, especially for patients who suffer from underlying health issues. One of the more serious symptoms exhibited from patients suffering from an acute COVID-19 infection is breathing difficulties and shortness of breath, which is largely due to the excessive fluid (cellular leakage and cytokine storm) and mucoid debris that have filled lung alveoli, and reduced the surfactant tension resulting in heavy and stiff lungs. In this paper we propose the use of micro-bubbles filled with exosomes that can be released upon exposure to ultrasound signals as a possible rescue therapy in deteriorating COVID-19 patients. Recent studies have shown that exosomes can be used to repair and treat lung damage for patients who have suffered from the viral infection. We have conducted simulations to show the efficacy of the ultrasound signals that will penetrate through layers of tissues reaching the alveoli that contains the micro-bubbles. Our results have shown that ultrasound signals with low frequencies are required to oscillate and rupture the polymer-based micro-bubbles. Our proposed system can be used for patients who require immediate rescue treatments for lung damage, as well as for recovered patients who may suffer from viral relapse infection, where the micro-bubbles will remain dormant for a temporary therapeutic window until they are exposed to the ultrasound signals.