EXHIBIT 11.1



|                                                     |  | Cordia Corporation                |            |                  |             |                    |            |             |            |     
|---------------------------------------------------- |  | --------------------------------- | ---------- | ---------------- | ----------- | ------------------ | ---------- | ----------- | ---------- | ----
|                                                     |  | Computation of Per Share Earnings |            |                  |             |                    |            |             |            |     
|                                                     |  | (Unaudited)                       |            |                  |             |                    |            |             |            |     
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|                                                     |  |                                   |            | Six Months Ended |             | Three Months Ended
|                                                     |  |                                   |            | 2006             |             | 2005               |            | 2006        |            | 2005
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|Net  (Loss) Income                                   |  |                                   | $(235,849) |                  | $   860,802 |                    | $(338,859) |             | $  437,972
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|BASIC EARNINGS (LOSS):                               |  |                                   |            |                  |             |                    |            |             |           
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|Weighted average number of common shares outstanding |  |                                   |            |                  |             |                    |            |            
|                                                     |  |                                   | 5,580,740  |                  | 4,504,890   |                    | 5,631,080  |             | 4,503,254 
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|Basic earnings (loss) per common share               |  | $      (0.04)                     |            | $         0.19   |             | $      (0.06)      |            | $      0.10
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|DILUTED EARNINGS:                                    |  |                                   |            |                  |             |                    |            |             |           
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|Weighted average number of common shares outstanding |  | 5,580,740                         |            | 4,504,890        |             | 5,631,080          |            | 4,503,254  
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|Assumed conversion of preferred stock                |  | -                                 |            | 994,475          |             | -                  |            | 1,500,000  
|Assumed exercise of stock options                    |  | -                                 |            | 444,310          |             | -                  |            | 532,838    
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|Weighted average number of common shares             |  |                                   |            |                  |             |                    |            |            
|outstanding - as adjusted                            |  | 5,580,740                         |            | 5,943,675        |             | 5,631,080          |            | 6,536,092  
|                                                     |  |                                   |            |                  |             |                    |            |             |            |     
|Diluted earnings per common share                    |  | $      (0.04)                     |            | $         0.14   |             | $      (0.06)      |            | $      0.07
|                                                     |  |                                   |            |                  |             |                    |            |             |            |