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<META content="Victor &nbsp;D. Schwarz" name=author>
<META content=02/19/2009 name=date>
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<DIV style="WIDTH: 624px">
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt"
align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt"
align=center><B>Washington, D.C. &nbsp;20549</B></P>
<P style="MARGIN: 0px"><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt" align=center><B>Form
8-K</B></P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt"
align=center><B>CURRENT REPORT</B></P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt"
align=center><B>Pursuant to Section 13 or 15(d) of the Securities Exchange Act
of 1934</B></P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt"
align=center><B>February 20, 2009</B></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt"
align=center>-------------------------------------------------------</P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt" align=center>(Date of
Report: Date of earliest event reported)</P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt"
align=center><B>Cordia Corporation</B></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt"
align=center>-------------------------------------------------------------</P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt" align=center>(Exact
name of registrant as specified in its charter)</P>
<P style="MARGIN: 0px" align=center><BR>&nbsp;</P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt"
align=center><B>Nevada&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;33-23473
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11-2917728</B></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt"
align=center>--------------------------------
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;---------------------------------
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;----------------------------</P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt" align=center>(State
or other jurisdiction)
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Commission File
Number) &nbsp;&nbsp;&nbsp;&nbsp;(IRS Employer ID No.)</P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt" align=center>of
incorporation)</P>
<P style="MARGIN: 0px"><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt" align=center><B>13275
W. Colonial Drive, Winter Garden, Florida 34787</B></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt"
align=center>----------------------------------------------------------------------</P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt" align=center>(Address
of principal executive office)</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px"><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt"
align=center><B>Registrant's telephone number, including area code:
866-999-9999</B></P>
<P style="MARGIN: 0px" align=center><BR></P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px"><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; TEXT-INDENT: 48px; LINE-HEIGHT: 13pt"
align=justify>Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of
the following provisions (see General Instruction A.2. below):</P>
<P style="MARGIN: 0px"><BR></P>
<P
style="MARGIN-TOP: 0px; FONT-SIZE: 11pt; MARGIN-BOTTOM: -17px; LINE-HEIGHT: 13pt">/&shy;_/</P>
<P
style="FONT-SIZE: 11pt; MARGIN: 0px; TEXT-INDENT: 48px; LINE-HEIGHT: 13pt">Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)</P>
<P style="MARGIN: 0px"><BR></P>
<P
style="MARGIN-TOP: 0px; FONT-SIZE: 11pt; MARGIN-BOTTOM: -17px; LINE-HEIGHT: 13pt">/_/</P>
<P
style="FONT-SIZE: 11pt; MARGIN: 0px; TEXT-INDENT: 48px; LINE-HEIGHT: 13pt">Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
<P style="MARGIN: 0px"><BR></P>
<P
style="MARGIN-TOP: 0px; FONT-SIZE: 11pt; MARGIN-BOTTOM: -17px; LINE-HEIGHT: 13pt">/_/</P>
<P
style="FONT-SIZE: 11pt; MARGIN: 0px; TEXT-INDENT: 48px; LINE-HEIGHT: 13pt">Pre-commencement
communications pursuant to Rule 14-2(b) under the Exchange Act (17 CFR
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;240.14d-2(b))</P>
<P style="MARGIN: 0px"><BR></P>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 48px; FONT-SIZE: 11pt; MARGIN-BOTTOM: -17px; TEXT-INDENT: -48px; LINE-HEIGHT: 13pt">/_/</P>
<P
style="PADDING-LEFT: 48px; FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt">Pre-commencement
communications pursuant to Rule 13-4(e) under the Exchange Act (17 CFR
240.13e-4(c))</P>
<P style="MARGIN: 0px"><BR><BR></P>
<P
style="FONT-SIZE: 11pt; PAGE-BREAK-BEFORE: always; MARGIN: 0px; LINE-HEIGHT: 13pt"><B>ITEM
4.01 &nbsp;&nbsp;Change in Registrant&#146;s Certifying Accountant</B></P>
<P style="MARGIN-TOP: 5px; MARGIN-BOTTOM: 0px" align=justify><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt" align=justify>On
January 19, 2004, Cordia Corporation (the &#147;Company&#148;), a Nevada corporation
engaged Lazar, Levine &amp; Felix, LLP (&#147;LLF&#148;) as its independent registered
public accounting firm for its audit for the year ended December 2003. &nbsp;The
Company had never consulted LLF on any accounting issue prior to its initial
audit engagement. &nbsp;Since the original engagement in 2004, LLF has continued
to serve as the Company&#146;s independent registered public accounting firm.</P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P
style="MARGIN-TOP: 5px; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0px; LINE-HEIGHT: 13pt"
align=justify>On February 16, 2009, LLF was acquired by Parente Randolph, LLC
(&#147;Parente&#148;), as a result of the acquisition LLF merged its operations into
Parente &nbsp;and certain of the professional staff and partners of LLF joined
Parente either as employees or partners of Parente. </P>
<P style="MARGIN-TOP: 5px; MARGIN-BOTTOM: 0px" align=justify><BR></P>
<P
style="MARGIN-TOP: 5px; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0px; LINE-HEIGHT: 13pt"
align=justify>On February 16, 2009, and concurrently with the resignation of
LLF, the Company, through and with the approval of its&#146; Audit Committee and
Board of Directors, engaged Parente as its independent registered public
accounting firm.</P>
<P
style="MARGIN-TOP: 11px; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0px; LINE-HEIGHT: 13pt"
align=justify>Prior to engaging Parente, the Company did not consult with
Parente regarding the application of accounting principles to a specific
completed or contemplated transaction or regarding the type of audit opinions
that might be rendered by Parente on the Company&#146;s financial statements, and
Parente did not provide any written or oral advice that was an important factor
considered by the Company in reaching a decision as to any such accounting,
auditing or financial reporting issue.</P>
<P
style="MARGIN-TOP: 11px; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0px; LINE-HEIGHT: 13pt"
align=justify>The report of independent registered public accounting firm of LLF
regarding the Company&#146;s financial statements for the fiscal years ended December
31, 2007 and 2006 did not contain any adverse opinion or disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope or accounting
principles, except that, with respect to the Company&#146;s financial statements for
the fiscal years ended December 31, 2007 and 2006, substantial doubt was raised
as to the Company&#146;s ability to continue as a going concern. During the years
ended December 31, 2007 and 2006, and during the interim period from the end of
the most recently completed fiscal year through February 16, 2009, the date of
resignation, there were no disagreements with LLF on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedures, which disagreements, if not resolved to the satisfaction of LLF
would have caused it to make reference to such disagreement in its reports.</P>
<P
style="MARGIN-TOP: 11px; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0px; LINE-HEIGHT: 13pt"
align=justify>The Company provided LLF with a copy of this Current Report on
Form 8-K prior to its filing with the Securities and Exchange Commission and
requested that LLF furnish the Company with a letter addressed to the Securities
and Exchange Commission stating whether it agrees with above statements and, if
it does not agree, the respects in which it does not agree. A copy of the
letter, dated February 20, 2009, is filed as Exhibit 16.1 (which is incorporated
by reference herein) to this Current Report on Form 8-K.</P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt" align=justify>The
information included in this Form 8-K is not to be incorporated into Cordia&#146;s
other SEC filings.</P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="MARGIN: 0px" align=justify><BR><BR></P>
<P
style="MARGIN-TOP: 0px; FONT-SIZE: 11pt; MARGIN-BOTTOM: -17px; PAGE-BREAK-BEFORE: always; LINE-HEIGHT: 13pt"><B>ITEM
9.01 &nbsp;</B></P>
<P
style="FONT-SIZE: 11pt; MARGIN: 0px; TEXT-INDENT: 96px; LINE-HEIGHT: 13pt"><B>FINANCIAL
STATEMENTS AND EXHIBITS.</B></P>
<P style="MARGIN: 0px"><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt">(d) &nbsp;Exhibits.
&nbsp;The following exhibits are being furnished as part of this Report.</P>
<P style="MARGIN: 0px"><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt"><U>Exhibit No.</U>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Title
of Document</U></P>
<P style="MARGIN: 0px"><BR></P>
<P
style="PADDING-LEFT: 120px; FONT-SIZE: 11pt; MARGIN: 0px; TEXT-INDENT: -120px; LINE-HEIGHT: 13pt">16.1
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Correspondence
from LLF to the Securities and Exchange Commission</P>
<P style="MARGIN: 0px" align=justify><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt">SIGNATURES</P>
<P style="MARGIN: 0px"><BR></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt">Pursuant to the
requirements of the Securities Exchange Act of 1934, as amended, the Registrant
has duly caused this report to be signed on its behalf by the undersigned
hereunder duly authorized.</P>
<P style="MARGIN: 0px"><BR></P>
<P
style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cordia
Corporation</P>
<P style="MARGIN: 0px"><BR></P>
<P style="MARGIN: 0px"><BR></P>
<P
style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>By:
/s/ Kevin Griffo</U></P>
<P
style="MARGIN-TOP: 0px; FONT-SIZE: 11pt; MARGIN-BOTTOM: -17px; LINE-HEIGHT: 13pt">Date:
February 20, 2009</P>
<P
style="FONT-SIZE: 11pt; MARGIN: 0px; TEXT-INDENT: 384px; LINE-HEIGHT: 13pt">&nbsp;&nbsp;Kevin
Griffo, Chief Executive Officer,</P>
<P
style="FONT-SIZE: 11pt; MARGIN: 0px; LINE-HEIGHT: 13pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Duly
Authorized Officer</P>
<P style="MARGIN: 0px"><BR><BR></P></DIV></BODY>
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{"company-data": {"conformed-name": "CORDIA CORP", "cik": "0000837342", "assigned-sic": "4813", "irs-number": "112917728", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-51202", "film-number": "09625156"}, "business-address": {"street1": "445 HAMILTON AVENUE, SUITE 601", "city": "WHITE PLAINS", "state": "NY", "zip": "10601", "phone": "914-948-5550"}, "mail-address": {"street1": "445 HAMILTON AVENUE, SUITE 601", "city": "WHITE PLAINS", "state": "NY", "zip": "10601"}, "former-company": [{"former-conformed-name": "CYBEROPTICLABS INC", "date-changed": "20000515"}, {"former-conformed-name": "VESTEX INC", "date-changed": "19920703"}]}
<PAGE>  1
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
Form
8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act
of 1934
February 20, 2009
-------------------------------------------------------
(Date of
Report: Date of earliest event reported)
Cordia Corporation
-------------------------------------------------------------
(Exact
name of registrant as specified in its charter)
Nevada               
                    33-23473
            
              11-2917728
--------------------------------
           ---------------------------------
     ----------------------------
(State
or other jurisdiction)
          (Commission File
Number)     (IRS Employer ID No.)
of
incorporation)
13275
W. Colonial Drive, Winter Garden, Florida 34787
----------------------------------------------------------------------
(Address
of principal executive office)
Registrant's telephone number, including area code:
866-999-9999
Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of
the following provisions (see General Instruction A.2. below):
/­_/
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
/_/
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
/_/
Pre-commencement
communications pursuant to Rule 14-2(b) under the Exchange Act (17 CFR
                240.14d-2(b))
/_/
Pre-commencement
communications pursuant to Rule 13-4(e) under the Exchange Act (17 CFR
240.13e-4(c))
ITEM
4.01   Change in Registrant's Certifying Accountant
On
January 19, 2004, Cordia Corporation (the "Company"), a Nevada corporation
engaged Lazar, Levine & Felix, LLP ("LLF") as its independent registered
public accounting firm for its audit for the year ended December 2003.  The
Company had never consulted LLF on any accounting issue prior to its initial
audit engagement.  Since the original engagement in 2004, LLF has continued
to serve as the Company's independent registered public accounting firm.
On February 16, 2009, LLF was acquired by Parente Randolph, LLC
("Parente"), as a result of the acquisition LLF merged its operations into
Parente  and certain of the professional staff and partners of LLF joined
Parente either as employees or partners of Parente.
On February 16, 2009, and concurrently with the resignation of
LLF, the Company, through and with the approval of its' Audit Committee and
Board of Directors, engaged Parente as its independent registered public
accounting firm.
Prior to engaging Parente, the Company did not consult with
Parente regarding the application of accounting principles to a specific
completed or contemplated transaction or regarding the type of audit opinions
that might be rendered by Parente on the Company's financial statements, and
Parente did not provide any written or oral advice that was an important factor
considered by the Company in reaching a decision as to any such accounting,
auditing or financial reporting issue.
The report of independent registered public accounting firm of LLF
regarding the Company's financial statements for the fiscal years ended December
31, 2007 and 2006 did not contain any adverse opinion or disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope or accounting
principles, except that, with respect to the Company's financial statements for
the fiscal years ended December 31, 2007 and 2006, substantial doubt was raised
as to the Company's ability to continue as a going concern. During the years
ended December 31, 2007 and 2006, and during the interim period from the end of
the most recently completed fiscal year through February 16, 2009, the date of
resignation, there were no disagreements with LLF on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedures, which disagreements, if not resolved to the satisfaction of LLF
would have caused it to make reference to such disagreement in its reports.
The Company provided LLF with a copy of this Current Report on
Form 8-K prior to its filing with the Securities and Exchange Commission and
requested that LLF furnish the Company with a letter addressed to the Securities
and Exchange Commission stating whether it agrees with above statements and, if
it does not agree, the respects in which it does not agree. A copy of the
letter, dated February 20, 2009, is filed as Exhibit 16.1 (which is incorporated
by reference herein) to this Current Report on Form 8-K.
The
information included in this Form 8-K is not to be incorporated into Cordia's
other SEC filings.
ITEM
9.01
FINANCIAL
STATEMENTS AND EXHIBITS.
(d)  Exhibits.
 The following exhibits are being furnished as part of this Report.
Exhibit No.
Title
of Document
16.1
                            Correspondence
from LLF to the Securities and Exchange Commission
SIGNATURES
Pursuant to the
requirements of the Securities Exchange Act of 1934, as amended, the Registrant
has duly caused this report to be signed on its behalf by the undersigned
hereunder duly authorized.
Cordia
Corporation
By:
/s/ Kevin Griffo
Date:
February 20, 2009
Kevin
Griffo, Chief Executive Officer,
Duly
Authorized Officer