EXHIBIT 11.1



|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|---------------------------------------- |  | --------------------------------- | --------- | ---------------- | ---------- | ------------------ | --------- | --------- | --------- | ----
|                                         |  | Cordia Corporation                |           |                  |            |                    |           |           |           |     
|                                         |  | Computation of Per Share Earnings |           |                  |            |                    |           |           |           |     
|                                         |  | (Unaudited)                       |           |                  |            |                    |           |           |           |     
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|                                         |  |                                   |           | Six Months Ended |            | Three Months Ended
|                                         |  |                                   |           | 2005             |            | 2004               |           | 2005      |           | 2004
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|Net Income (Loss)                        |  |                                   | $860,802  |                  | ($150,719) |                    | $437,972  |           | ($13,593)
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|BASIC EARNINGS:                          |  |                                   |           |                  |            |                    |           |           |          
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|Weighted average number of common shares |  |                                   |           |                  |            |                    |           |          
|outstanding                              |  |                                   | 4,504,890 |                  | 4,968,577  |                    | 4,503,254 |           | 4,534,512
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|Basic earnings per common share          |  | $0.19                             |           | ($0.03)          |            | $0.10              |           | ($0.00)  
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|DILUTED EARNINGS:                        |  |                                   |           |                  |            |                    |           |           |          
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|Weighted average number of common shares |  |                                   |           |                  |            |                    |           |          
|outstanding                              |  |                                   | 4,504,890 |                  | 4,968,577  |                    | 4,503,254 |           | 4,534,512
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|Assumed conversion of preferred stock    |  | 994,475                           |           | 0                |            | 1,500,000          |           | 0        
|Assumed exercice of stock options        |  | 444,310                           |           | 0                |            | 532,838            |           | 0        
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|Weighted average number of common shares |  |                                   |           |                  |            |                    |           |          
|outstanding - as adjusted                |  | 5,943,675                         |           | 4,968,577        |            | 6,536,092          |           | 4,534,512
|                                         |  |                                   |           |                  |            |                    |           |           |           |     
|Diluted earnings per common share        |  | $0.14                             |           | ($0.03)          |            | $0.07              |           | ($0.00)  
|                                         |  |                                   |           |                  |            |                    |           |           |           |