Dry dock it for a time, only dipping it in water occasionally in between. In the day, use a heat lamp to give it warmth, but not too hot or close. Provide some shade it can take refuge in too.
Next, take a little plastic bowl at feeding times, fill it with warm water, and place some food directly in front of its face. Leave it there for a half an hour or so. It'll eventually begin to eat, albeit it little by little.
Its respiratory can only go away by keeping it warm and dry. I know, I saved one turtle by doing what I'd said.

