EXHIBIT 31.2

                    Certification of Principal Financial Officer
                           Pursuant to 18 U.S.C. 1350
                 (Section 302 of the Sarbanes-Oxley Act of 2002)

I, Lorie M. Guerrera certify that:

         1. I have reviewed this quarterly report on Form 10-QSB of CORDIA
            CORPORATION;

         2. Based on my knowledge, this quarterly report does not contain any
            untrue statement of a material fact or omit to state a material
            fact necessary to make the statements made, in light of the
            circumstances under which such statements were made, not
            misleading with respect to the period covered by this quarterly
            report;

         3. Based on my knowledge, the financial statements, and other
            financial information included in this quarterly report, fairly
            present in all material respects the financial condition, results
            of operations and cash flows of the registrant as of, and for, the
            periods presented in this quarterly report;

         4. The registrant's other certifying officer and I are responsible
            for establishing and maintaining disclosure controls and
            procedures (as defined in Exchange Act Rules 13a-14 and 15d-14)
            for the registrant and have;

            (a)   Designed such disclosure controls and procedures to ensure
                  that material information relating to the registrant,
                  including its consolidated subsidiaries, is made known to us
                  by others within those entities, particularly during the
                  period in which this quarterly report is being prepared;

            (b)   Evaluated the effectiveness of the registrant's disclosure
                  controls and procedures as of a date within 90 days prior to
                  the filing date of this quarterly report (the "Evaluation
                  Date"); and

            (c)   Presented in this quarterly report our conclusions about the
                  effectiveness of the disclosure controls and procedures
                  based on our evaluation as of the Evaluation Date;

         5. The registrant's other certifying officer and I have disclosed,
            based on our most recent evaluation, to the registrant's auditors
            and the audit committee of registrant's board of directors (or
            persons performing the equivalent functions):

            (a)   All significant deficiencies in the design or operation of
                  internal controls which could adversely affect the
                  registrant's ability to record, process, summarize and
                  report financial data and have identified for the
                  registrant's auditors, any material weaknesses in internal
                  controls; and

            (b)   Any fraud, whether or not material, that involves management
                  or other employees who have a significant role in the
                  registrant's internal controls; and

         6. The registrant's other certifying officer and I have indicated in
            this quarterly report whether or not there were significant
            changes in internal controls or in other factors that could
            significantly affect internal controls subsequent to the date of
            our most recent evaluation, including any corrective actions with
            regard to significant deficiencies and material weaknesses.


Date: May 15, 2004                                  Lorie M. Guerrera /s/
                                               ----------------------------
                                                    Chief Accounting Officer