EXHIBIT 11.1









|                                                               |  |                            |  |                  
|-------------------------------------------------------------- |  | -------------------------- |  | -----------------
|Cordia Corporation                                             |  |                            |  |                  
|Computation of Per Share Earnings                              |  |                            |  |                  
|(unaudited)                                                    |  |                            |  |                  
|                                                               |  |                            |  |                  
|                                                               |  | For the Three Months Ended
|                                                               |  | March  31,                
|                                                               |  | 2006                       |  | 2005             
|                                                               |  |                            |  |                  
|NUMERATOR  BASIC AND DILUTED CALCULATION                      |  |                            |  |                  
|Net Income                                                     |  | $         103,009          |  | $      422,830   
|                                                               |  |                            |  |                  
|Numerator for Basic and Diluted Calculation Earnings Per Share |  | $         103,009          |  | $      422,830   
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|DENOMINATOR                                                    |  |                            |  |                  
|                                                               |  |                            |  |                  
|Weighted average number of common shares outstanding           |  | 5,529,841                  |  | 4,506,543        
|                                                               |  |                            |  |                  
|Assumed conversion of preferred stock                          |  | 766,800                    |  | 467,453          
|Assumed exercise of stock options                              |  | 708,238                    |  | 334,560          
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|Denominator for Diluted Earnings Per Share                     |  | 7,004,879                  |  | 5,308,556        
|                                                               |  |                            |  |                  
|Basic earnings per common share                                |  | $               0.02       |  | $            0.09
|                                                               |  |                            |  |                  
|Diluted earnings per common share                              |  | $               0.01       |  | $            0.08
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