UNITED STATES

SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549



FORM 10-QSB/A



AMENDMENT NO. 1



(Mark One)



[X] Quarterly report under Section 13 or 15(d) of the Securities exchange Act of 1934



For the quarterly period ended September 30, 2003



[ ] Transition report under Section 13 or 15(d) of the Exchange Act



For the transition period from ___________ to ___________.



Commission File Number: 33-23473



CORDIA CORPORATION

-----------------------------------------------------------------------
(Exact Name of Small Business Issuer as Specified in Its Charter)
Nevada                                          2917728
-------------------------------            ------------------------------------
(State or Other Jurisdiction of

(I.R.S. Employer Identification No.)

Incorporation or Organization)



2500 Silverstar Road, Suite 500, Orlando, Florida 32804
----------------------------------------------------------------------
(Address of Principal Executive Offices)
866-777-7777
---------------------------
(Issuer's Telephone Number, Including Area Code)



APPLICABLE ONLY TO ISSUERS INVOLVED IN

BANKRUPTCY PROCEEDINGS DURING THE

PRECEDING FIVE YEARS



Check whether the registrant filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Exchange Act after the distribution of securities under a plan confirmed by a court.



Yes [ ] No [ ]



APPLICABLE ONLY TO CORPORATE ISSUERS



As of Nov 10, 2003, there were 5,821,211 shares of the issuer's common stock outstanding.



Transitional Small Business Disclosure Format (check one):



Yes [ ] No [X]











Item 1.  Financial Statements.
                                       CORDIA CORPORATION AND SUBSIDIARIES
                                      CONDENSED CONSOLIDATED BALANCE SHEETS
                                                   (UNAUDITED)

September 30,    December 31,
                                                                                      2003               2002
                                                                                   -----------       -----------
                                     ASSETS
 Current Assets
   Cash                                                                            $      27,713       $   234,770
   Accounts receivable, less allowance for doubtful accounts of
       $81,259 (2003) and $65,000 (2002)                                                 573,920           507,920
   Investments                                                                                 -             3,685
   Prepaid expenses and other current assets                                             150,028            64,817
   Other loans receivable                                                                      -            33,649
                                                                                     -----------       -----------
   TOTAL CURRENT ASSETS                                                                  751,661           844,841
                                                                                     -----------       -----------



Property and equipment



Cost of property and equipment                                                      27,404           404,346

Less:Accumulated depreciation                                                        7,901           141,140                           
                                                                                   -----------       -----------
   NET PROPERTY AND EQUIPMENT                                                           19,503           263,206
                                                                                   -----------       -----------
 Other Assets
    Notes receivable, less reserve for impairment of $165,000 (2003)                   585,000                 -
    Security deposits                                                                   77,055            60,904
                                                                                   -----------       -----------
    TOTAL OTHER ASSETS                                                                 662,055            60,904
                                                                                   -----------       -----------
   TOTAL ASSETS                                                                    $ 1,433,219       $ 1,168,951
                                                                                   ===========       ===========
                LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
 Current Liabilities
   Book overdraft                                                                  $         -       $    90,946
   Accounts payable and accrued expenses                                             1,102,973         1,782,184
   Obligation under capital lease, current portion                                           -            25,672
   Unearned income                                                                     179,407            93,237
   Loans payable to affiliates                                                          32,174             9,744
   Loans payable-other                                                                  57,000            36,103
                                                                                   -----------       -----------
   TOTAL CURRENT LIABILITIES                                                         1,371,554         2,037,886
                                                                                   -----------       -----------
 Noncurrent Liabilities
   Obligation under capital lease, less current portion                                      -             7,404
                                                                                   -----------       -----------
   TOTAL NONCURRENT LIABILITIES                                                              -             7,404
                                                                                   -----------       -----------
 Stockholders' Equity (Deficit)
   Preferred stock, $.001 par value; 5,000,000 shares authorized,
     no shares issued and outstanding                                                        -                 -
   Common stock, $.001 par value; <R>100,000,000</R> shares authorized,
      5,821,211 (2003) and  5,701,211 (2002) shares issued                               5,821             5,701
   Additional paid-in capital                                                        4,171,457         3,956,739
   Common stock subscribed                                                                   -            60,000
   Accumulated deficit                                                              (4,090,613)      (4,873,779)
                                                                                   ------------       ----------
                                                                                        86,665         (851,339)
   Less Treasury stock, 10,000 common shares at cost                                   (25,000)         (25,000)
                                                                                   -----------       -----------
   TOTAL STOCKHOLDERS' EQUITY (DEFICIT)                                                 61,665         (876,339)
                                                                                   ------------      -----------
   TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)                            $ 1,433,219       $ 1,168,951
                                                                                   ===========       ===========



Note:  The balance sheet at December 31, 2002 has been derived from audited financial statements at that date but does not include all the information and footnotes required by generally accepted accounting principles in the United States.  See notes to consolidated financial statements.













CORDIA CORPORATION AND SUBSIDIARIES
                        CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                                          (UNAUDITED)

For the Nine Months Ended     For the Three Months Ended
                                                       September 30,                 September 30,
                                                  2003            *2002            2003           *2002
                                              ------------    ------------    ------------    -----------
Revenues

Telecommunications Revenue                 $  2,457,475    $    196,373    $  1,076,658    $    190,489

Other                                           142,055         172,367          83,462           3,183
                                              ------------    ------------    ------------    -----------



2,599,530         368,740       1,160,120         193,672

------------    ------------    ------------    -----------
Operating Expenses
  Resale and wholesale line charges              1,134,614         106,022         470,473        103,291

Payroll and payroll taxes                        648,553         320,472         302,044        119,833
  Advertising and promotion                        554,498         110,624         243,991         81,901
  Professional and consulting fees                 196,541         480,348          13,480        175,824
  Depreciation                                       5,267           1,633           2,488            641

Insurance                                         58,429          12,730          24,099          3,188

Office expense                                    30,742          10,083          10,314          4,811

Telephone                                         46,292          21,597          16,458         15,447

Rent and building maintenance                     38,877          22,616          10,995         13,342
  Other selling, general and administrative        360,643          77,071         147,438         34,055
                                              ------------    ------------    ------------    -----------
                                                 3,074,456       1,163,196       1,241,780        552,333
                                              ------------    ------------    ------------    -----------
Operating Loss                                    (474,926)       (794,456)        (81,660)      (358,661)
                                              ------------    ------------    ------------    -----------
Other Income (Expenses)
  Impairment loss on note receivable              (165,000)              -        (165,000)             -

Income (loss) on investments                       3,750         (32,943)              -              -
  Other income                                           -               -               -              -

Interest income (expense)                          5,762          (1,556)         (1,005)          (278)
                                              ------------    ------------    ------------    -----------
                                                  (155,488)        (34,499)       (166,005)          (278)
                                              ------------    ------------    ------------    -----------
Loss From Continuing Operations                   (630,414)       (828,955)       (247,665)      (358,939)
                                              ------------    ------------    ------------    -----------
Income (Loss) from Discontinued Operations
  Gain on disposal of subsidiary                 1,554,306         337,793               -              -
  Loss from operations of discontinued

segments                                      (140,726)       (278,101)              -        245,283
                                              ------------    ------------    ------------    -----------
                                                 1,413,580          59,692               -        245,283
                                              ------------    ------------    ------------    -----------
Net Income (Loss)                             $    783,166   $    (769,263)   $  (247,665)   $   (113,656)

============    ============    ============    ===========
Income (Loss) per Share                       $       0.14    $      (0.14)   $      (0.04)   $     (0.02)
                                              ============    ============    ============    ===========
Weighted Average Shares Outstanding              5,785,600       5,571,455       5,821,211      5,678,217
                                              ============    ============    ============    ===========

See notes to condensed consolidated financial statements.















CORDIA CORPORATION AND SUBSIDIARIES
                 CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (UNAUDITED)

For the Nine Months Ended
                                                                                       September 30,
                                                                                  2003           2002
                                                                              ----------     -----------
 Cash Flows From Operating Activities
   Net income (loss)                                                          $  783,166   $    (769,263)
   Adjustments to reconcile net loss to net cash
    used by operations
       (Gain) on disposal of subsidiaries                                     (1,554,308)       (337,793)

(Gain)loss on investments                                                  (3,750)         32,943
       Consulting expense                                                        116,338         296,968
       Depreciation expense                                                        5,267           1,633
       Impairment loss note receivable                                          165,000              --

Noncash expenses of discontinued business segments                         13,920         100,926
       (Increase) decrease in assets
         Accounts receivable                                                     (233,606)      (276,207)
         Prepaid expenses and other current assets                               (141,939)       (16,150)
         Security deposits                                                        (43,290)       (33,765)
       Increase (decrease) in liabilities
         Book overdraft                                                          182,236              --

Accounts payable and accrued expenses                                   430,840       1,665,305
         Unearned income                                                         252,836        (247,091)
                                                                              ----------    ------------
     NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                            (27,290)        417,506
                                                                              ----------    ------------
 Cash Flows From Investing Activities
   Proceeds from sale of investments                                               6,550          26,547

Purchase of investments                                                            --         (66,790)

(Increase) in loans receivable from affiliates                                     --        (318,500)
   Decrease in loans receivable from affiliates                                       --         268,019

(Increase)in other loans receivable                                            (9,104)        (99,891)

Decrease in other loans receivable                                              1,750              --

Decrease in cash of sold subsidiaries                                        (241,055)             --
   Purchase of property and equipment                                            (19,595)       (113,012)
                                                                              ----------    ------------
    NET CASH (USED) BY INVESTING ACTIVITIES                                     (261,454)       (303,627)
                                                                              ----------    ------------
 Cash Flows From Financing Activities
   Net proceeds from issuance and subscription of common stock                    38,500         557,500
   Payments of notes payable                                                          --          (1,650)

Payments of obligations under capital lease                                    (9,884)        (12,339)
   Proceeds from loans payable to affiliates                                      43,000          14,447
   Payment of loans payable to affiliates                                        (10,826)         (8,296)

Proceeds from loans payable-other                                              42,000          25,242
   Payments of loans payable-other                                               (21,103)             --
                                                                              ----------    ------------
    NET CASH PROVIDED BY FINANCING ACTIVITIES                                     81,687         574,904
                                                                              ----------    ------------
 Increase (Decrease) in Cash                                                    (207,057)        688,783
 Cash, Beginning                                                                 234,770         185,348
                                                                              ----------    ------------
 Cash, Ending                                                                 $   27,713    $    874,131
                                                                              ==========    ============
                   See notes to condensed consolidated financial statements.











CORDIA CORPORATION AND SUBSIDIARIES
                                   NOTES TO CONDENSED FINANCIAL STATEMENTS                                                                      September 30, 2003Note 1: Basis of PresentationOur unaudited condensed financial statements have been prepared in accordance with the instructions to Form 10-QSB and do not include all of the information and disclosures required by generally accepted accounting principles. Therefore, these financial statements should be read in conjunction with the financial statements and related footnotes included in our Annual Report on Form 10-KSB for the most recent year-end. These financial statements reflect all adjustments that are, in the opinion of management, necessary to fairly state the results for the interim periods reported. The results of operations for the three- and nine-month periods ended September 30, 2003 are not necessarily indicative of the results to be expected for the full year. 
The consolidated financial statements include the accounts of Cordia Corporation (Cordia), and Cordia Communications Corp. (CCC) for the nine months and three months ended September 30, 2003 and 2002. The consolidated financial statements also include the accounts of Cordias discontinued business ISG Group, Inc (ISG) and its subsidiaries (Universal Recoveries, Inc. and U.L.A.E., Inc., both wholly-owned) for the period January 1, 2003 through March 3, 2003 (date of disposal) and for the nine and three months ended September 30, 2002.  The consolidated financial statements also include the accounts of Cordias discontinued business segment RiderPoint and subsidiary, for the nine months and three months ended September 30, 2002. Cordia Corporation and its subsidiaries are collectively referred to herein as the Company. All material intercompany balances and transactions have been eliminated.

Note 2: Investments



Trading Securities
At December 31, 2002, investments included common shares of eLEC Communications Corp. ("eLEC"). All investments are classified as trading securities and accordingly, stated at fair value, which is based on market quotes. Adjustments to fair value of the equity securities are recorded as an increase or decrease in investment income in the accompanying statements of operations. All remaining shares of eLEC were sold during the second quarter of 2003.

During June 2002, we sold all of our common shares of RiderPoint Inc. and its subsidiary, RP Insurance Agency Inc., and our entire membership interest in Webquill Internet Services, LLC for $1,000. As discussed below, the gain was principally the result of the assumption of debt by the buyer. The results of operations of RiderPoint Inc, RP Insurance Agency Inc, and Webquill are presented as losses from operations of discontinued segments in the accompanying condensed consolidated statements of operations.



On March 3, 2003, Cordia sold its equity interests in ISG to West Lane Group Inc., a company owned by the then-current management of ISG. The $750,000 selling price of ISG is evidenced by a promissory note bearing interest at the rate of 6% per annum. The principal obligation of $750,000 under the note is payable on or before March 3, 2005, and is secured by 700,000 shares of Cordia's common stock owned by WestLane Group, Inc. During the third quarter of 2003, we re-evaluated the collectibility of the principal and interest related to the note and recorded a reserve in the amount of $165,000. We believe this reserve to be adequate at this time.NOTE 3 - SALE OF BUSINESS SEGMENTSSale of RiderPoint, Inc., and its subsidiary, and Webquill Internet Services, LLC:



On June 27, 2002, the Company sold for $1,000 in cash, (a) its common stock equity interests in RiderPoint, Inc. and its subsidiary, RP Insurance Agency, Inc., and (b) its entire membership interest in Webquill. RiderPoint had focused on the development of technological systems, solutions and processes that would allow it to become a nationwide distributor of insurance products through the internet and traditional insurance agents. RP Insurance Agency, Inc. acted as an insurance broker for individuals, purchasing property and liability insurance for power sports vehicles. Webquill provided internet hosting services to businesses and individuals. The Company











CORDIA CORPORATION AND SUBSIDIARIES
                                   NOTES TO CONDENSED FINANCIAL STATEMENTS                                                                      September 30, 2003

NOTE 3 - SALE OF BUSINESS SEGMENTS (cont'd)



recognized a gain of $337,793 on the sale of these interests. As a result of the sale of these business segments, the Company's net operating loss for Federal income tax reporting purposes decreased by approximately $1,940,000. 
 The following is a summary of the sale transaction:RiderPoint,
                                          and subsidiary    Webquill    Total--------------    --------    -----           Assets sold                       $(25,189)      $(2,763)  $(27,952)
           Liabilities assumed by buyer       412,917        15,701    428,618
           Cash payment received                  500           500      1,000
           Write-off of inter-company
              receivables and payables        (63,873)        -0-      (63,873)--------       -------   --------           Gain on sale                      $324,355       $13,438   $337,793========       =======   ========





Sale of ISG:

The following is a summary of the sale transaction of ISG (unaudited):Assets sold                                             $ (778,529)
             Liabilities assumed by buyer                             1,658,917
             Note received                                              750,000
             Write-off of inter-company receivables and payables        (76,082)---------             Gain on sale, before income taxes                       $1,554,306==========The Company's net operating losses are expected to offset the gain on the sale ofISG.

As a result of the sale of ISG, (a) employee stock options to purchase 83,000 common shares of the Company at $7.50 per share expired, and (b) the Company's net operating loss carry-forward for federal income tax reporting purposes, on a pro-forma basis giving retroactive effect to the sale of ISG as of December 31, 2002, would have been approximately $2,220,000.





















































CORDIA CORPORATION AND SUBSIDIARIES
                                           NOTES TO CONDENSED FINANCIAL STATEMENTS                                                                      September 30, 2003



NOTE 3 - SALE OF BUSINESS SEGMENTS (cont'd)

The accompanying consolidated balance sheet at December 31, 2002 include the following assets and liabilities of the discontinued business segments ISG:

Current Assets
                Cash                                                  $  164,527         
                Accounts receivable, net                                 377,568            
                Investments                                                  886             
                Prepaid expenses and other current assets                 17,512              
                Loans receivable from affiliates                          31,899             
                               
                                                                      ----------         
                Total current assets                                     592,392            
                                                                      ----------         
            Property and equipment
                Office equipment                                         218,015             
                Equipment - capital leases                                58,567             
                Vehicles                                                  16,743             
                Furniture and fixtures                                    98,376             
                                                                      ----------         
                                                                         391,701            
                Less: Accumulated depreciation                           138,506             
                                                                      ----------         
                                                                         253,195            
                                                                      ----------         
            Other assets
                Security deposits                                         27,139             
                                                                      ----------         
                Total assets                                          $  872,726         
                                                                      ==========         
            Current Liabilities
                Book overdraft                                        $   90,946         
                Accounts payable and accrued expenses                  1,319,207            
                Obligation under capital lease, current portion           25,672             
                Unearned income                                           83,333            
                Loans payable to affiliates                                9,744              
                Loans payable to parent and subsidiaries*                 76,082*              
                                                                      ----------         
                Total current liabilities                              1,604,984          
                                                                      ----------         
            Obligation under capital lease, less current potion            7,404             
                                                                      ----------         
            Accumulated deficit                                         (739,662)          
                                                                      ----------         
                Total liabilities and accumulated deficit             $  872,726         
                                                                      ==========

*Eliminated in consolidation.































CORDIA CORPORATION AND SUBSIDIARIES
                                               NOTES TO CONDENSED FINANCIAL STATEMENTS                                                                                   September 30, 2003NOTE 3 - SALE OF BUSINESS SEGMENTS (cont'd)





Loss from operations of discontinued business segments includes the following:Nine months ended September 30,-------------------------------
                                                         2003                2002
                                                      ---------            ---------            Revenues:

Subrogation Service Revenue,net           $ 631,361            $2,055,242

Claims Administration income                197,667             1,982,224

Other                                             -                 1,254

----------            ---------

Total Revenues:                           $ 829,028            $4,038,720



Loss before income taxes                  $ 140,726            $ (264,286)

The 2002 statement of operations was reclassified to show the results of operations for the RiderPoint and ISG business segments as discontinued.

License Agreement
On March 3, 2003, Cordia entered into a licensing agreement with ISG whereby ISG purchased an unlimited license to certain software owned by Cordia. The license agreement provides for ISG to pay Cordia $100,000 on execution of license agreement, plus $6,000 per month (including interest) for a period of twenty-five months. Cordia shall provide software updates and maintenance as necessary, during this twenty-five month period.











CORDIA CORPORATION AND SUBSIDIARIES
                                                       NOTES TO CONDENSED FINANCIAL STATEMENTS                                                                                        September 30, 2003Note 4: Stockholders' EquityDuring June 2002, we approved a 5-for-1 reverse split of our common stock with no change in its par value of $.001. All references in the consolidated financial statements and in the notes to consolidated financial statements with respect to the number of common shares and per share amounts have been restated to reflect the stock split. 
During September 2000, we issued warrants to purchase 22,400 shares of our common stock. The warrants had an exercise price of $12.50 per share and expired during the period from July through September 2002. No warrants were exercised prior to expiration. 
Effective January 5, 2001, we established our 2001 Equity Incentive Plan (the "Plan"). The total number of shares of our common stock issuable under the Plan is 1,000,000, subject to adjustment for events such as stock dividends and stock splits. The Plan is administered by a committee of the Board of Directors having full and final authority and discretion to determine when and to whom awards should be granted. The committee will also determine the terms, conditions and restrictions applicable to each award. 
Transactions under the Plan are summarized as follows giving retroactive effect to the reverse stock split:

Stock Options     Exercise Price-------------     --------------         Balance, December 31, 2002              146,000        $ 7.50 to 11.25
         Granted:                                615,000        $  .60
         Exercised                                     -        $
         Expired                                 (83,000)       $ 7.50-----------       ---------------         Balance, September 30, 2003             678,000        $  .60 to 11.25Note 5: CommitmentsDescription of Property.
As of November 10, 2003, we leased property at the following two locations: (1) approximately 2,840 square feet of office space for our offices in White Plains, New York at a rental price of $4,970.00 per month and (2) approximately 4,000 square feet at our executive offices in Orlando, Florida at a rental price of $3,301.50 per month plus utilities. The lease for the property in White Plains is a five-year lease with rent increases in years three and four.  The lease will commence when the landlord delivers possession of the premises to Cordia.  The anticipated delivery date is December 1, 2003, however if landlord fails to deliver possession by December 16, 2003 Cordia may cancel the lease agreement and be released from all of its obligations.  The lease for the property in Orlando is on a month-to-month basis. We believe our existing facilities are sufficient for our current operations. .