# EDGAR Filing Document

**Accession Number:** 0000837342
**File Stem:** 0001683168-23-000316
**Filing Date:** 2023-1
**Character Count:** 56547
**Document Hash:** f218d94ae05afde2afbb61fe83826bc7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-23-000316.hdr.sgml**: 20230125

**ACCESSION NUMBER**: 0001683168-23-000316

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 40

**CONFORMED PERIOD OF REPORT**: 20220930

**FILED AS OF DATE**: 20230125

**DATE AS OF CHANGE**: 20230125

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CORDIA CORP
- **CENTRAL INDEX KEY:** 0000837342
- **STANDARD INDUSTRIAL CLASSIFICATION:** TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
- **IRS NUMBER:** 112917728
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-51202
- **FILM NUMBER:** 23552011

**BUSINESS ADDRESS:**
- **STREET 1:** 101 CONVENTION CENTER DRIVE
- **STREET 2:** SUITE 1150
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89101
- **BUSINESS PHONE:** 832-654-6008

**MAIL ADDRESS:**
- **STREET 1:** 101 CONVENTION CENTER DRIVE
- **STREET 2:** SUITE 1150
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89101

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CYBEROPTICLABS INC
- **DATE OF NAME CHANGE:** 20000515

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VESTEX INC
- **DATE OF NAME CHANGE:** 19920703

?xml version="1.0" encoding="utf-8"?

[**Table of Contents**](#toc)

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

FORM 10-Q

(Mark One)

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2022

Or

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______ to ______

Commission file number 000-51202

**Cordia Corporation**

(Exact Name of Company as Specified in its Charter)

---

| | |
|:---|:---|
| **Nevada** | **11-2917728** |
| (State of Incorporation) | (I.R.S. Employer Identification No.) |
| **401 Ryland St. Reno, Nevada** | **89502** |
| (Address of Principal Executive Offices) | (ZIP Code) |

---

Company's Telephone Number, Including Area Code: (213)-915-6673

N/A

(Former Name, Former Address and Former Fiscal Year, if Changed Since Last Report)

Securities registered pursuant to Section 12(g) of the Act:

---

| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol(s) | Name of each exchange<br> on which registered |
| Common Stock, $0.001 Par Value | CORG | OTCPink |

---

Indicate by check mark whether the Company is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See definition of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☐

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

Yes ☒ No ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act.) Yes ☐ No ☒

As of September 30, 2022, the number of shares outstanding of the registrant's class of common stock was 13,611,574 par value of $0.001 per share.

**FORWARD-LOOKING STATEMENTS**

Statements in this Quarterly Report on Form 10-Q may be "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934.

Forward-looking statements include, but are not limited to, statements that express our intentions, beliefs, expectations, strategies, predictions or any other statements relating to our future activities or other future events or conditions. These statements are often, but not always, made through the use of words or phrases such as "believe," "will," "expect," "anticipate," "estimate," "intend," "plan," and "would." These statements are based on current expectations, estimates and projections about our business based in part on assumptions made by management. These statements are not guarantees of future performance and involve risks, uncertainties and assumptions that are difficult to predict. Therefore, actual outcomes and results may, and are likely to, differ materially from what is expressed or forecasted in the forward-looking statements due to numerous factors, including those set forth in "Item 1A. Risk Factors" in our Annual Report on Form 10-K, and our other filings with the U.S. Securities and Exchange Commission.

You are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this Quarterly Report on Form 10-Q. Any forward-looking statements speak only as of the date on which they are made, and we disclaim any obligation to publicly update or release any revisions to these forward-looking statements, whether as a result of new information, future events or otherwise, after the date of this Quarterly Report on Form 10-Q or to reflect the occurrence of unanticipated events, except as required by applicable law.

**CORDIA CORPORATION**

**TABLE OF CONTENTS**

---

| | | |
|:---|:---|:---|
| **[PART I - FINANCIAL INFORMATION](#q316)** | **[PART I - FINANCIAL INFORMATION](#q316)** |  |
| ITEM 1 | [Financial Statements](#q317) | 5 |
| ITEM 2 | [Management's Discussion and Analysis of Financial Condition and Results of Operations](#q306) | 16 |
| ITEM 3 | [Quantitative and Qualitative Disclosures About Market Risk](#q307) | 18 |
| ITEM 4 | [Controls and Procedures](#q308) | 18 |
| **[PART II - OTHER INFORMATION](#q309)** | **[PART II - OTHER INFORMATION](#q309)** |  |
| ITEM 1 | [Legal Proceedings](#q310) | 19 |
| ITEM 1A | [Risk Factors](#q311) | 19 |
| ITEM 2 | [Unregistered Sales of Equity Securities and Use of Proceeds](#q312) | 19 |
| ITEM 3 | [Defaults Upon Senior Securities](#q313) | 19 |
| ITEM 4 | [Mine Safety Disclosures](#q314) | 19 |
| ITEM 5 | [Other Information](#q315) | 19 |
| ITEM 6 | [Exhibits](#q318) | 20 |
| [Signatures](#q319) | [Signatures](#q319) | 20 |

---

**PART I - FINANCIAL INFORMATION**

---

| | |
|:---|:---|
| **FINANCIAL STATEMENTS** | **Page(s)** |
| [Consolidated Balance Sheets as of September 30, 2022 (Unaudited) and December 31, 2021 (Audited)](#q302) | 6 |
| [Consolidated Statements of Operations for the nine months ended September 30, 2022 and 2021](#q302) | 7 |
| [Consolidated Statements of Changes in Stockholders' Equity for the nine months ended September 30, 2022 and 2021](#q303) | 8 |
| [Consolidated Statements of Cash Flows for the nine months ended September 30, 2022 and 2021](#q304) | 9 |
| [Notes to Consolidated Financial Statements](#q305) | 10 |

---

**ITEM 1. Financial Statements**

**CORDIA CORPORATION**

**CONSOLIDATED INTERIM BALANCE SHEETS**

(UNAUDITED)

---

| | | |
|:---|:---|:---|
|  | **September 30,**<br>**2022** | **December 31,**<br>**2021** |
| **ASSETS** |  |  |
| Cash | $127 | $24637 |
| **TOTAL ASSETS** | $127 | $24637 |
| **LIABILITIES AND STOCKHOLDERS' DEFICIT** |  |  |
| **LIABILITIES** |  |  |
| Accounts payable and accrued liabilities | $267519 | $141339 |
| Notes payable - other | 338182 | 249753 |
| Stock payable | 21500 | 21500 |
| Total Liabilities | 627201 | 412592 |
| **STOCKHOLDERS' DEFICIT** |  |  |
| Common stock, $.001 par value, 105,000,000 shares authorized - 13,611,574 issued and outstanding as of September 30, 2022 and December 31, 2021 | <br> 13612 | <br> 13612 |
| Preferred shares, $.001 par value, 2,000 shares authorized - 2,000 shares issued and outstanding as of September 30, 2022 and no shares issued and outstanding as of December 31, 2021 | 2 |  |
| Additional paid in capital | 8450722 | 8450384 |
| Deficit | (9091410) | (8851951) |
| Total Stockholders Deficit | (627074) | (387955) |
| **TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT** | $127 | $24637 |

---

See notes to consolidated financial statements

**CORDIA CORPORATION**

**CONSOLIDATED INTERIM STATEMENTS OF OPERATIONS**

(UNAUDITED)

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | For the three months ended<br>September 30,<br>2022 | For the three months ended<br>September 30,<br>2021 | For the nine months ended<br>September 30,<br>2022 | For the nine months ended<br>September 30,<br>2021 |
| **SALES** | $– | $– | $– | $207 |
| **COST OF SALES** | – | – | – | – |
| **GROSS PROFIT** | – | – | – | 207 |
| **OPERATING EXPENSES** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Professional fees | 3400 | 28240 | 20700 | 37980 |
| &nbsp;&nbsp;&nbsp;Consulting fees |  | 46500 | 6253 | 46500 |
| &nbsp;&nbsp;&nbsp;License fees | 31250 | 10000 | 93750 | 25000 |
| &nbsp;&nbsp;&nbsp;General and administrative | 2000 | 8624 | 6927 | 20164 |
| **Total Operating Expenses** | 36650 | 93364 | 127630 | 129644 |
| **Operating Income (Loss)** | (36650) | (93364) | (127630) | (129437) |
| &nbsp;&nbsp;&nbsp;Interest expense | (15272) | (26232) | (73353) | (26832) |
| &nbsp;&nbsp;&nbsp;Interest expense - warrants | (5626) | (15427) | (38476) | (15427) |
| **Net Income (Loss)** | $(57548) | $(135023) | $(239459) | $(171696) |
| **Weighted average number of common shares outstanding** | 13611574 | 13611574 | 13611574 | 13611574 |
| **Net Income (Loss) per common share** |  |  |  |  |
| **- Basic and fully diluted** | $(0.00) | $(0.01) | $(0.02) | $(0.01) |

---

See notes to consolidated financial statements

**CORDIA CORPORATION**

**CONSOLIDATED INTERIM STATEMENT OF STOCKHOLDERS' DEFICIT**

**FROM JANUARY 1, 2022 TO SEPTEMBER 30, 2022**

(UNAUDITED)

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Common Stock** | **Common Stock** | **Preferred Shares** | **Preferred Shares** | **Treasury Shares** | **Treasury Shares** | | | |
|  | **# of Shares** | **Amount** | **# of Shares** | **Amount** | **# of Shares** | **Amount** | **Paid In**<br>**Capital** | **Accumulated**<br>**Deficit** |<br>**TOTALS** |
| **Balance - January 1, 2021** | 13611574 | $13612 |  | $– | 347544 | $(348) | $8235784 | $(8281740) | $(32692) |
| Retirement for treasury shares |  |  |  |  | 347544 | 348 |  |  | 348 |
| Issuance of warrants |  |  |  |  |  |  | 70600 |  | 70600 |
| Net income (loss) | – | – | – | – | – |  | – | (171696) | (171696) |
| **Balance - September 30, 2021** | $13611574 | $13612 | – | $– | 347544 | $(348) | $8306384 | $(8453436) | $(133440) |
| **Balance - January 1, 2022** | 13611574 | $13612 |  | $– |  |  | $8450384 | $(8851951) | $(387955) |
| Issuance of preferred shares |  |  | 2000 | 2 |  |  | 338 |  | 340 |
| Net income (loss) | – | – | – | – | – | – | – | (239459) | (239459) |
| **Balance - September 30, 2022** | 13611574 | $13612 | 2000 | $2 | – | $– | $8450722 | $(9091410) | $(627074) |

---

See notes to consolidated financial statements

**CORDIA CORPORATION**

**CONSOLIDATED INTERIM STATEMENTS OF CASH FLOWS**

(UNAUDITED)

---

| | | |
|:---|:---|:---|
|  | **For the nine months ended**<br>**September 30,**<br>**2022** | **For the nine months ended**<br>**September 30,**<br>**2021** |
| **Cash Flows from Operating Activities** |  |  |
| Net income (loss) | $(239459) | $(171696) |
| Adjustments to reconcile net loss to net cash used in operating activities |  |  |
| &nbsp;&nbsp;&nbsp;Interest expense - debt issuance costs | 73353 | 16697 |
| &nbsp;&nbsp;&nbsp;Interest expense - warrants | 38476 | 15427 |
| &nbsp;&nbsp;&nbsp;General and administrative | (338) |  |
| Changes in operating assets and liabilities |  |  |
| &nbsp;&nbsp;&nbsp;Accounts payable and accrued liabilities | 102780 | 4817 |
| **Net Cash Used in Operating Activities** | (25188) | (134755) |
| **Cash Flows from Financing Activities** |  |  |
| &nbsp;&nbsp;&nbsp;Preferred shares | 340 |  |
| &nbsp;&nbsp;&nbsp;Notes payable - net changes | 338 | 240156 |
| **Net Cash Provided by Financing Activities** | 678 | 240156 |
| **Net Change in Cash** | (24510) | 105401 |
| **Cash and Cash Equivalents - Beginning of period** | 24637 | 3035 |
| **Cash and Cash Equivalents - End of period** | $127 | $108436 |

---

See notes to consolidated financial statements

**CORDIA CORPORATION**

**NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS**

**NINE MONTHS ENDED SEPTEMBER 30, 2022 AND SEPTEMBER 30, 2021**

**1.** **NATURE OF THE BUSINESS AND BASIS OF PRESENTATION** 

 ****

***Description of Business***

Cordia Corporation (the "Company") was incorporated in the State of Nevada on April 28, 2000 under the name CyberOpticLabs Inc. On May 25, 2001, the Company filed Articles of Amendment to change the name to Cordia Corporation. The Company is headquartered in Las Vegas, Nevada.

The Company's focus starting in 2020 is on the emerging field of ghost kitchens and virtual restaurants. The Company seeks to build its business based on meeting customer demand for unique on-premises dining and premises convenience. The Company's plan is to create a portfolio of virtual restaurants appealing to a broad customer base. The Company is actively seeking to acquire locations for ghost kitchens to meet the growth in app-based ordering.

Virtual Dining Brands, LLC, a wholly owned subsidiary, is organizing a network of social media influencers to support each launch. All of its celebrity and brand partners will be contractually required to regularly post on their social channels. Additionally, the Company is working with a variety of influencers ranging from micro influencers in specific cities to recognized food accounts with significant followings to promote the Company's menus.

The Company is also developing a TikTok inspired kitchen in Los Angeles which will allow its chefs, influencers and brands to develop short form promotional content for the Company's branded restaurants.

 ****

***Basis of Presentation***

The financial statements of the Company have been prepared in conformity with U.S. generally accepted accounting principles ("GAAP").

The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All intercompany balances and transactions have been eliminated.

***Going Concern***

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company has an accumulated deficit of $9,091,410 as of September 30, 2022. The Company commenced operations in 2020. The Company cannot be certain that it will be successful in these strategies or whether it will require additional funding, nor is it certain that the required funding will be obtained.

**2.** **SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES** 

***Use of Estimates***

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include valuation of intangible assets.

***Recent Accounting Pronouncements***

In December 2019, the FASB issued ASU 2019-12, *"Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes".* The amendment simplifies the accounting for income taxes by eliminating some exceptions to the general approach in Accounting Standards Codification ("ASC") 740, Income Taxes. It also clarifies certain aspects of the existing guidance to promote more consistent application, among other things. The guidance was implemented January 1, 2021 and there was no impact on the condensed consolidated financial statements.

In 2020, the Financial Accounting Standards Board issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity, to address the complexity in accounting for certain financial instruments with characteristics of liabilities and equity. Amongst other provisions, the amendments in this ASU significantly change the guidance on the issuer's accounting for convertible instruments and the guidance on the derivative scope exception for contracts in an entity's own equity such that fewer conversion features will require separate recognition, and fewer freestanding instruments, like warrants, will require liability treatment. The pronouncement will be effective for public business entities that are SEC smaller reporting company filers in fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early application of the guidance will be permitted for all entities for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company adopted the standard during fiscal 2021.

From time to time, the FASB or other standards setting bodies issue new accounting pronouncements. Updates to the FASB ASC are communicated through issuance of ASUs. Unless otherwise discussed, the Company believes that the recently issued guidance, whether adopted or to be adopted in the future, is not expected to have a material impact on its consolidated financial statements upon adoption.

 ****

***Cash Equivalents and Short-Term Investments***

For purposes of the statement of cash flows, cash equivalents include demand deposits, money market funds, and all highly liquid debt instructions with original maturities of three months or less.

***Financial Instruments***

The FASB issued ASC 820-10, *Fair Value Measurements and Disclosures*, for financial assets and liabilities. ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value:

– Level 1: Quoted prices in active markets for identical assets or liabilities

Level 2: Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.

– Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

***Concentrations and Credit Risk***

The Company's financial instruments that are exposed to concentrations and credit risk primarily consist of its cash, and accounts payable.

*Cash* - The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.

***Foreign Currency Translation***

The accounts of the Company are accounted for in accordance with the Statement of Financial Accounting Statements No. 52 ("SFAS 52"), "Foreign Currency Translation". The financial statements of the Company are translated into US dollars as follows: assets and liabilities at year-end exchange rates; income, expenses and cash flows at average exchange rates; and shareholders' equity at historical exchange rate.

Monetary assets and liabilities, and the related revenue, expense, gain and loss accounts, of the Company are re-measured at year-end exchange rates. Non-monetary assets and liabilities, and the related revenue, expense, gain and loss accounts are re-measured at historical rates. Adjustments which result from the re-measurement of the assets and liabilities of the Company are included in net income.

***Share-Based Compensation***

ASC 718, *Compensation – Stock Compensation*, prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized in the period of grant.

The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, *Equity – Based Payments to Non-Employees*. Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.

As of December 31, 2021 and 2020, respectively, there was $Nil of unrecognized expense related to non-vested stock-based compensation arrangements granted. There have been nil and 900,000 options granted during the year ended December 31, 2021 and 2020, respectively.

***Income Taxes***

The Company accounts for income taxes under ASC 740, *Income Taxes*. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. Deferred tax assets or liabilities were off-set by a 100% valuation allowance, therefore there has been no recognized benefit as of September 30, 2022 and 2021, respectively. Further it is unlikely with the change of control that the Company will have the ability to realize any future tax benefits that may exist.

***Commitments and Contingencies***

The Company follows ASC 450-20, *Loss Contingencies*, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.

 ****

***Earnings per Share***

Net income (loss) per share is calculated in accordance with ASC 260, *Earnings per Share*. The weighted-average number of common shares outstanding during each period is used to compute basic earnings or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised.

Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at December 31, 2021 and December 31, 2020 respectively. Due to net operating losses, there is no presentation of dilutive earnings per share, as it would be anti-dilutive.

As of December 31, 2021, 900,000 options (2020: 900,000) were excluded from the diluted weighted-average number of ordinary shares calculation because their effect would have been anti-dilutive.

***Forgiveness of Indebtedness***

The Company follows the guidance of AS 470.10 related to debt forgiveness and extinguishment. Debts of the Company are considered extinguished when the statute of limitations in the applicable jurisdiction expire, or when terminated by judicial authority such as the granting of a declaratory judgment. Debts to related parties or shareholders are treated as capital transactions when forgiven or extinguished and credited to additional paid in capital. Debts to non-related parties are treated as other income when forgiven or extinguished.

***Debt Issued with Warrants***

**3.** **NOTE PAYABLE** 

Amounts due to Lyons Capital Inc. are unsecured, and bear interest at the annual rate of 6%. The loan due date has been extended to November 1, 2022.

On July 7, 2021, the Company entered into a Securities Purchase Agreement with Leonite Fund 1 LLC. ("Leonite"), whereby Leonite would advance to the Company a total of $500,000. The Company will issue a convertible note for a total consideration of $568,182 with a discount of $68,182 given back to Leonite. The convertible note bears interest at the greater of bank prime plus 6% or 12% per annum.

As part of the consideration for the advancing of funds, the Company will issue to Leonite, 50,000 shares of restricted common stock and the issuance of stock warrants for a total of 200,000 shares of restricted common shares at $1.00 per share. These warrants expire on July 7, 2026.

To date the Company has received $250,000 from Leonite which was due July 2022. No common stock has been issued to date.

**4.** **SHARE-BASED PAYMENT ARRANGEMENTS** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;***A.***  ***Stock Warrants*** 

As stated above, on July 7, 2021, the Company issued stock warrants for a total of 200,000 shares of restricted common shares at $1.00 per share. These warrants expire on July 7, 2026.

The Company measures the fair value of the vested portion of the issued warrants based on a Black-Sholes formula using certain assumptions discussed in the following paragraph, and the closing market price of the Company's common stock on the date of the fair value determination.

The assumptions used in the valuation of warrants were as follows:

**Valuation of warrants**

---

| | |
|:---|:---|
| Risk-free interest rate | 0.79% |
| Life of warrant | 5 years |
| Expected stock price volatility | 138% |
| Expected dividend yield | 0.0% |

---

The risk-free interest rate is based on the yield of Daily U.S. Treasury Yield Curve Rates with terms equal to the life of the warrants as of the grant date. The expected stock price volatility is based on the Companies' historical stock price volatility.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;***B.***  ***Stock Options*** 

As stated in Note 6, in December 2021, the Company issued stock options for a total of 900,000 shares of restricted common shares with exercise price of $1.00 per share.

The Company measures the fair value of the vested portion of the issued warrants based on a Black-Sholes formula using certain assumptions discussed in the following paragraph, and the closing market price of the Company's common stock on the date of the fair value determination.

The assumptions used in the valuation of options were as follows:

**Assumptions for options**

---

| | |
|:---|:---|
| Risk-free interest rate | 0.09% |
| Life of warrant | 5 years |
| Expected stock price volatility | 138% |
| Expected dividend yield | 0.0% |

---

The risk-free interest rate is based on the yield of Daily U.S. Treasury Yield Curve Rates with terms equal to the life of the warrants as of the grant date. The expected stock price volatility is based on the Companies' historical stock price volatility.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**A.**  ***Corporate Capital Advisory Services Agreement.*** 

On October 13, 2022 the Company entered into a Corporate Capital Advisory Services Agreement (the "CCASA") with an individual Advisor pursuant to which the Company agreed to issue the Advisor that number of a new class of preferred shares as would equate on conversion of such preferred shares to the greater of 7.50% of the Company's total outstanding shares after the issuance by the Company of that number of common shares necessary to in order to complete the Company's next equity or convertible debt financing round subsequent to October 13, 2022 or that number of common shares of the Company outstanding and issuable on conversion or exchange of other then outstanding securities of the Company on October 13, 2022. These preferred shares shall contain anti-dilution provisions and shall be deemed to be fully earned as of October 13, 2022 in consideration of the advisor's execution of the CCASA.

**5.** **INCOME TAXES** 

Income taxes are provided based upon the liability method. Under this approach, deferred income taxes are recorded to reflect the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end. A valuation allowance is recorded against deferred tax assets if management does not believe the Company has met the "more likely than not" standard imposed by accounting standards to allow recognition of such an asset.

Deferred tax assets/liabilities were as follows as of September 30, 2022 and December 31, 2021:

---

| | | |
|:---|:---|:---|
| **Schedule of deferred tax assets/liabilities** | | |
| **<u>Description</u>** | **2022** | **2021** |
| Net operating loss carry forward | $9091410 | $8582651 |
| Valuation allowance | (9091410) | (8582651) |
| Total | $– | $– |

---

As of September 30, 2022, the Company expected no net deferred tax assets to be recognized, resulting from net operating loss carry forwards. Deferred tax assets were offset by a corresponding allowance of 100%.

**6.** **LICENSE AGREEMENTS** 

In December 2020, the Company entered into 3 separate and identical license agreements for the use of the names of Holly Niederkohr, Denise Richards and Carmen Electra as endorsers of proposed advertisements, promotions and sale of Company products for a term of 36 months.

Compensation for each of the participants in the license agreements is as follows:

Holly Niederkohr

A royalty compensation of 40% of the gross receipts of the Licensed Products sold calculated on a monthly basis. Holly Niederkohr is also entitled to purchase 200,000 shares of restricted common stock of the Company, for a price of $1.00 per share.

Denise Richards

A royalty compensation of 20% of the gross receipts of the Licensed Products sold calculated on a monthly basis. The minimum annual guarantee of compensation will be $50,000. Upon execution of this agreement, the Company paid an advance amount of $5,000. An additional $5,000 shall be paid upon approval by Richards and the Company of the menu.

Additionally, Denise Richards is entitled to purchase 500,000 shares of restricted common stock of the Company, for a price of $1.00 per share.

Denise Richards is also entitled to an additional cash payment of $50,000 upon the closing of any equity financing for the Company in excess of $2,000,000.

In the event that the control of the Company is sold to a third party or the Company commences trading on the New York or Nasdaq Stock Exchange, Richards is entitled to receive an additional $250,000 at closing or on the first day of trading.

Carmen Electra

A royalty compensation of 20% of the gross receipts of the Licensed Products sold calculated on a monthly basis. The minimum annual guarantee of compensation will be $50,000. Upon execution of this agreement, the Company paid an advance amount of $5,000. An additional $5,000 shall be paid upon approval by Electra and the Company of the menu.

Carmen Electra is entitled to purchase 200,000 shares of restricted common stock of the Company, for a price of $1.00 per share.

**7.** **STOCKHOLDERS' EQUITY** 

The Company is authorized to issue 105,000,000 shares of common stock, $0.001 par value, and 2,000 shares of Series D preferred stock, $0.001 par value. The preferred stock may be issued in series with such designations, preferences, stated values, rights, qualifications or limitations as determined solely by the Company's Board.

On January 27, 2022, the Company issued an aggregate of 2,000 fully vested shares of Series D preferred stock at the price of $0.17 per share, representing the closing market price on that date to its Chief Executive Officer and Chief Financial Officer to partially offset certain cash compensation.

**8.** **SUBSEQUENT EVENTS** 

Management has evaluated subsequent events through the date of filing the financial statements with OTC Markets, the date the consolidated financial statements were available to be issued. Management is not aware of any significant events that occurred subsequent to the balance sheet date that would have a material effect on the consolidated financial statements thereby requiring adjustment or disclosure.

**ITEM 2. Management's Discussion and Analysis of Financial Condition and Results of Operations**

Forward looking statements

This report contains certain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Shareholders are cautioned that all forward-looking statements involve risks and uncertainty, including without limitation, our ability to fully establish our proposed websites and our ability to conduct business with Palm, Inc. and be successful in selling products. Although we believe the assumptions underlying the forward-looking statements contained herein are reasonable, any of the assumptions could be inaccurate, and therefore, there can be no assurance that the forward-looking

GENERAL

The following discussion and analysis should be read in conjunction with our consolidated financial statements and related footnotes as well as risk factors for the year ended December 31, 2021 included in our Annual Report on Form 10-K. The discussion of results, causes and trends should not be construed to imply any conclusion that such results or trends will necessarily continue in the future.

The Company's focus starting in 2020, is on the emerging field of ghost kitchens and virtual restaurants. The Company seeks to build its business based on meeting customer demand for unique on-premises dining and premises convenience. The Company's plan is to create a portfolio of virtual restaurants appealing to a broad customer base. The Company is actively seeking to acquire locations for ghost kitchens to meet the growth in app-based ordering. The company is also developing a network of third party restaurants to license menus from the company.

We have entered into license agreements with three celebrities Carmen Electra, Holly Sonders, and Denise Richards. The agreement with Carmen Electra and Denise Richards are in default for nonpayment. The company is developing menus for virtual restaurants around each celebrity. Menus will be sold via delivery apps such as UberEats and DoorDash. The company expects to generate revenue through direct product sales, license fees payable, ingredient sales to third party restaurants and subscription fees.

**Results of Operations for the Three Months Ended September 30, 2022 compared to the Three Months Ended September 30, 2021**

We had $Nil of revenue for the three months ended September 30, 2022 and for the three months ended September 30, 2021. The decrease in revenue was due to the decision to discontinue operations of our physical restaurant.

Cost of product sales was $0 for the three months ended September 30, 2022 and for the three months ended September 30, 2021. The decrease in cost was due to the discontinued restaurant operations.

Professional and consulting fees for the three months ended September 30, 2022 was $3,400 compared to $74,740 for the nine months ended September 30, 2021. The change in professional and consulting fees was due to lower legal and certain consulting expenses.

License fees for the three months ended September 30, 2022 was $31,250 compared to $10,000 for the three months ended September 30, 2021.

General and administrative expenses for the three months ended September 30, 2022 was $2,000 compared to $8,624 for the three months ended September 30, 2021. The decrease in general and administrative expenses was primarily due to suspension of on premise dining.

**Results of Operations for the Nine Months Ended September 30, 2022 compared to the Nine Months Ended September 30, 2021**

We had $Nil of revenue for the nine months ended September 30, 2022 compared to $207 in revenue for the nine months ended September 30, 2021. The decrease in revenue was due to the decision to discontinue operations of our physical restaurant.

Cost of product sales for the nine months ended September 30, 2022 was $Nil as compared to $Nil for the nine months ended September 30, 2021.

Professional and consulting fees for the nine months ended September 30, 2022 was $26,953 compared to $84,480 for the nine months ended September 30, 2021. The change in professional and consulting fees was due to lower legal and certain consulting expenses.

License fees for the nine months ended September 30, 2022 was $93,750 compared to $25,000 for the nine months ended September 30, 2021.

General and administrative expenses for the nine months ended September 30, 2022 was $1,788 compared to $20,164 for the nine months ended September 30, 2021. The decrease in general and administrative expenses was primarily due to suspension of on-premise dining.

**Cash Flows**

Operating Activities

Net cash provided in operating activities for the nine months ended September 30, 2022 amounted to $100 and net cash used in operating activities for the nine months ended September 30, 2021 amounted to $25,188. This includes a net loss from continuing operations of approximately $239,459 for the nine months ended September 30, 2022 and $171,696 for the nine months ended September 30, 2021.

**Investing Activities**

None

**Financing Activities**

Net cash provided by financing activities amounted to $678 for the nine months ended September 30, 2022 and net cash provided by financing activities amounted to $240,156 for the nine months ended September 30, 2021.

**Liquidity and Capital Resources**

The Company's unaudited condensed consolidated financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business.

The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by continuing to earn revenue, obtain capital from management and significant shareholders sufficient to meet its operating expenses and seek equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.

The Company does not have sufficient cash flow for the next twelve months from the issuance of these unaudited condensed consolidated financial statements. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying unaudited condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

**Off-balance sheet arrangements**

There are no off balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

**ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

A smaller reporting company is not required to provide the information required by this Item.

**ITEM 4. CONTROLS AND PROCEDURES**

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act are recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed submitted under the Exchange Act is accumulated and communicated to management. Management has determined present controls and procedures are inadequate and will work to install improved controls and procedures.

**PART II OTHER INFORMATION**

**ITEM 1. Legal Proceedings**

From time to time, we may be subject to litigation and claims arising in the ordinary course of business. We are not currently a party to any material legal proceedings and we are not aware of any pending or threatened legal proceeding against us that we believe could have a material adverse effect on our business, operating results, cash flows or financial condition.

**ITEM 1A. Risk Factors**

**Smaller reporting companies are not required to provide the information required by this item.**

*An investment in our common stock involves a high degree of risk. You should carefully consider the following risk factors and the other information in this Quarterly Report on Form 10-Q before investing in our common stock. Our business and results of operations could be seriously harmed by any of the following risks. The risks set out below are not the only risks we face. Additional risks and uncertainties not currently known to us or that we currently deem to be immaterial also may materially adversely affect our business, financial condition and/or operating results. If any of the following events occur, our business, financial condition and results of operations could be materially adversely affected. In such case, the value and trading price of our common stock could decline, and you may lose all or part of your investment.*

**ITEM 2. Unregistered Sales of Equity Securities and Use of Proceeds**

None

**ITEM 3. Defaults Upon Senior Securities**

None.

**ITEM 4. Mine Safety Disclosures**

Not applicable.

**ITEM 5. Other Information**

None.

**ITEM 6. Exhibits**

(a) Exhibits

---

| | |
|:---|:---|
| **Exhibit No.** | **Description of Exhibits** |
| 31.1 | [Certification by Principal Executive Officer pursuant to Exchange Act Rule 13a-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](cordia_ex3101.htm) |
| 31.2 | [Certification by Principal Financial Officer pursuant to Exchange Act Rule 13a-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](cordia_ex3102.htm) |
| 32.1 | [Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002](cordia_ex3201.htm) |
| 101.INS | XBRL Instance Document |
| 101.SCH | XBRL Schema Document |
| 101.CAL | XBRL Calculation Linkbase Document |
| 101.DEF | XBRL Definition Linkbase Document |
| 101.LAB | XBRL Labels Linkbase Document |
| 101.PRE | XBRL Presentation Linkbase Document |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **Cordia Corporation** | **Cordia Corporation** |
| Dated: January 25, 2023 | By: | */s/ Robert Tanko* |
|  |  | Robert Tanko |
|  |  | <br> Chief Operating Officer |

---

## Exhibit 31.1

**Exhibit 31.1**

CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER OF

CORDIA CORPORATION

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Smit Shah Chief Executive Officer certify as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this quarterly report on Form 10-Q of Cordia Corporation.;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15(d)-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Evaluated the effectiveness of the registrant's disclosure controls and procedures, and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| | |
|:---|:---|
| Date: January 25, 2023 | */s/ Smit Shah* |
|  | Smit Shah |
|  | Chief Executive Officer and<br> (Principal Executive Officer) |

---

## Exhibit 31.2

**Exhibit 31.2**

CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER OF

CORDIA CORPORATION

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Shane Donahoe, Chief Financial Officer certify as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this quarterly report on Form 10-Q of Cordia Corporation.;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15(d)-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Evaluated the effectiveness of the registrant's disclosure controls and procedures, and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| | |
|:---|:---|
| Date: January 25, 2023 | */s/ Shane Donahoe* |
|  | Shane Donahoe |
|  | Chief Financial Officer and<br> (Principal Financial Officer) |

---

## Exhibit 32.1

**Exhibit 32.1**

**STATEMENT OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER**

**PURSUANT TO SECTION 1350 OF TITLE 18 OF THE UNITED STATES CODE**

Pursuant to Section 1350 of Title 18 of the United States Code as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, the undersigned, Smit Shah, Chief Executive Officer and Shane Donahoe, Chief Financial Officer of Cordia Corporation (the "Company"), hereby certifies that based on the undersigned's knowledge:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Company's quarterly report on Form 10-Q for the period ended September 30, 2022 (the "Report") fully complies with the requirements of Sections 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

---

| | |
|:---|:---|
| Date: January 25, 2023 | */s/ Smit Shah* |
|  | Smit Shah |
|  | Chief Executive Officer and<br> (Principal Executive Officer) |
| Date: January 25, 2023 | */s/ Shane Donahoe* |
|  | Shane Donahoe |
|  | Chief Financial Officer and<br> (Principal Financial Officer) |

---

A signed original of this written statement required by Section 906 has been provided to and will be retained by Cordia Corporation, and furnished to the Securities and Exchange Commission or its staff upon request.