EXHIBIT 11.1



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|---------------------------------------- |  | ---------------------------------------- | ------------ | ----------------- | ---------- | ------------------ | ---------- | ------------- | ---------- | ----
|                                         |  | Cordia Corporation                       |              |                   |            |                    |            |               |            |     
|                                         |  | Computation of Per Share Earnings (Loss) |              |                   |            |                    |            |               |            |     
|                                         |  | (Unaudited)                              |              |                   |            |                    |            |               |            |     
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|                                         |  |                                          |              |                   |            |                    |            |               |            |     
|                                         |  |                                          |              | Nine Months Ended |            | Three Months Ended
|                                         |  |                                          |              | 2006              |            | 2005               |            | 2006          |            | 2005
|                                         |  |                                          |              |                   |            |                    |            |               |            |     
|                                         |  |                                          |              |                   |            |                    |            |               |            |     
|Net (Loss) Income                        |  |                                          | $(1,169,553) |                   | $1,319,305 |                    | $(932,409) |               | $  458,502
|                                         |  |                                          |              |                   |            |                    |            |               |            |     
|BASIC EARNINGS:                          |  |                                          |              |                   |            |                    |            |               |           
|                                         |  |                                          |              |                   |            |                    |            |               |            |     
|Weighted average number of common shares |  |                                          |              |                   |            |                    |            |              
|outstanding                              |  |                                          | 5,596,117    |                   | 4,530,397  |                    | 5,626,874  |               | 4,580,580 
|                                         |  |                                          |              |                   |            |                    |            |               |            |     
|Basic (loss) earnings per common share   |  | $         (0.21)                         |              | $         0.29    |            | $      (0.17)      |            | $        0.10
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|DILUTED EARNINGS:                        |  |                                          |              |                   |            |                    |            |               |           
|                                         |  |                                          |              |                   |            |                    |            |               |            |     
|Weighted average number of common shares |  |                                          |              |                   |            |                    |            |              
|outstanding                              |  |                                          | 5,596,117    |                   | 4,530,397  |                    | 5,626,874  |               | 4,580,580 
|                                         |  |                                          |              |                   |            |                    |            |               |            |     
|Assumed conversion of preferred stock    |  | -                                        |              | 1,140,110         |            | -                  |            | 1,426,630    
|Assumed exercise of stock options        |  | -                                        |              | 512,729           |            | -                  |            | 578,141      
|                                         |  |                                          |              |                   |            |                    |            |               |            |     
|Weighted average number of common shares |  |                                          |              |                   |            |                    |            |              
|outstanding - as adjusted                |  | 5,596,117                                |              | 6,183,236         |            | 5,626,874          |            | 6,585,351    
|                                         |  |                                          |              |                   |            |                    |            |               |            |     
|Diluted (loss) earnings per common share |  | $         (0.21)                         |              | $         0.21    |            | $      (0.17)      |            | $        0.07
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