EXHIBIT 11.1





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|--------------------------------------------------------------------- |  | -------------------------- |  | -------------
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|Cordia Corporation                                                    |  |                            |  |              
|Computation of Per Share (Loss) Earnings                              |  |                            |  |              
|(unaudited)                                                           |  |                            |  |              
|                                                                      |  |                            |  |              
|                                                                      |  | For the Three Months Ended
|                                                                      |  | March  31,                
|                                                                      |  | 2007                       |  | 2006         
|                                                                      |  |                            |  |              
|NUMERATOR  BASIC AND DILUTED CALCULATION                             |  |                            |  |              
|Net (Loss) Income                                                     |  | $ (640,904)                |  | $  103,009   
|                                                                      |  |                            |  |              
|Numerator for Basic and Diluted Calculation (loss) Earnings Per Share |  | $ (640,904)                |  | $  103,009   
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|DENOMINATOR                                                           |  |                            |  |              
|                                                                      |  |                            |  |              
|Weighted average number of common shares outstanding                  |  | 5,620,924                  |  | 5,529,841    
|                                                                      |  |                            |  |              
|Assumed conversion of preferred stock                                 |  | -                          |  | 766,800      
|Assumed exercise of stock options                                     |  | -                          |  | 708,238      
|                                                                      |  |                            |  |              
|Denominator for Diluted Earnings Per Share                            |  | 5,620,924                  |  | 7,004,879    
|                                                                      |  |                            |  |              
|Basic (loss) earnings per common share                                |  | $       (0.11)             |  | $        0.02
|                                                                      |  |                            |  |              
|Diluted (loss) earnings per common share                              |  | $       (0.11)             |  | $        0.01
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