EXHIBIT 11.1



Cordia Corporation

Computation of Per Share (Loss) Earnings

(Unaudited)





|                                                     |  | Six Months Ended June 30, |  | Three Months Ended June 30,
|---------------------------------------------------- |  | ------------------------- |  | ---------------------------
|                                                     |  | 2007                      |  | 2006                       
|                                                     |  |                           |  |                            
|                                                     |  |                           |  |                            
|Net  (Loss)                                          |  | $ (1,673,357)             |  | $(235,849)                 
|                                                     |  |                           |  |                            
|BASIC EARNINGS (LOSS):                               |  |                           |  |                            
|                                                     |  |                           |  |                            
|Weighted average number of common shares outstanding |  | 5,618,675                 |  | 5,580,740                  
|                                                     |  |                           |  |                            
|Basic earnings (loss) per common share               |  | $          (0.30)         |  | $      (0.04)              
|                                                     |  |                           |  |                            
|                                                     |  |                           |  |                            
|                                                     |  |                           |  |                            
|DILUTED EARNINGS:                                    |  |                           |  |                            
|                                                     |  |                           |  |                            
|Weighted average number of common shares outstanding |  | 5,618,675                 |  | 5,580,740                  
|                                                     |  |                           |  |                            
|Assumed conversion of preferred stock                |  | -                         |  | -                          
|Assumed exercise of stock options                    |  | -                         |  | -                          
|                                                     |  |                           |  |                            
|Weighted average number of common shares             |  |                           |  |                            
|outstanding - as adjusted                            |  | 5,618,675                 |  | 5,580,740                  
|                                                     |  |                           |  |                            
|Diluted earnings (loss) per common share             |  | $         (0.30)          |  | $      (0.04)              
|                                                     |  |                           |  |