EXHIBIT 11.1







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|---------------------------------------------------- |  | ------------------- |  | --------------- | 
|Cordia Corporation                                   |  |                     |  |                 | 
|Computation of Per Share (Loss) Earnings             |  |                     |  |                 | 
|                                                     |  |                     |  |                 | 
|                                                     |  |                     |  |                 | 
|                                                     |  | For the Year Ended  | 
|                                                     |  | December 31         | 
|                                                     |  | 2006                |  | 2005            | 
|                                                     |  |                     |  |                 | 
|NUMERATOR  BASIC                                    |  |                     |  |                 | 
|Net  (Loss) Income                                   |  | $(3,095,291)        |  | $1,265,460      | 
|Deduct: Preferred Stock Dividend                     |  | -                   |  | (212,415)       | 
|                                                     |  |                     |  |                 | 
|Numerator for Basic (Loss) Earnings Per Share        |  | $(3,095,291)        |  | $1,053,045      | 
|                                                     |  |                     |  |                 | 
|NUMERATOR  DILUTED                                  |  |                     |  |                 | 
|Numerator for Basic Earnings Per Share               |  | $(3,095,291)        |  | $1,053,045      | 
|Add: Preferred Stock Dividend                        |  | -                   |  | 212,415         | 
|                                                     |  |                     |  |                 | 
|Numerator for Diluted (Loss) Earnings Per Share      |  | $(3,095,291)        |  | $1,265,460      | 
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|DENOMINATOR                                          |  |                     |  |                 | 
|                                                     |  |                     |  |                 | 
|Weighted average number of common shares outstanding |  | 5,602,370           |  | 4,675,779       | 
|                                                     |  |                     |  |                 | 
|Assumed conversion of preferred stock                |  | -                   |  | 1,104,584       | 
|Assumed exercise of stock options                    |  | -                   |  | 598,866         | 
|                                                     |  |                     |  |                 | 
|Denominator for Diluted Earnings Per Share           |  | 5,602,370           |  | 6,379,229       | 
|                                                     |  |                     |  |                 | 
|Basic  (loss) earnings per common share              |  | $            (0.55) |  | $          0.23 | 
|                                                     |  |                     |  |                 | 
|Diluted  (loss) earnings per common share            |  | $            (0.55) |  | $          0.20 | 
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