<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>&lt;PAGE&gt; &nbsp;1</TITLE>
<META NAME="author" CONTENT="Victor &nbsp;D. Schwarz">
<META NAME="date" CONTENT="05/16/2007">
</HEAD>
<BODY style="line-height:12pt; font-family:Times New Roman; font-size:10pt; color:#000000" LINK=#408080 VLINK=#0000FF ALINK=#FF0000>
<DIV style="width:624px"><P style="margin:0px">&lt;PAGE&gt; &nbsp;1</P>
<P style="margin:0px" align=center>SECURITIES AND EXCHANGE COMMISSION</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>Washington, D.C. &nbsp;20549</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center>Form 8-K</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center>CURRENT REPORT</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>May 16, 2007</P>
<P style="margin:0px" align=center>-------------------------------------------------------</P>
<P style="margin:0px" align=center>&nbsp;(Date of Report: Date of earliest event reported)</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>Cordia Corporation</P>
<P style="margin:0px" align=center>-------------------------------------------------------------</P>
<P style="margin:0px" align=center>(Exact name of registrant as specified in its charter)</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:96px">Nevada &nbsp;&nbsp;&nbsp;</P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:96px; text-indent:96px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:96px; text-indent:192px">&nbsp;33-23473 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; padding-left:96px; text-indent:336px">11-2917728</P>
<P style="margin:0px">&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;----------------------------</P>
<P style="margin:0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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="margin:0px">&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;of incorporation)</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>13275 W. Colonial Drive, Winter Garden, Florida 34787</P>
<P style="margin:0px" align=center>----------------------------------------------------------------------</P>
<P style="margin:0px" align=center>(Address of principal executive office)</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>Registrant's telephone number, including area code: 866-777-7777</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>NA</P>
<P style="margin:0px" align=center>--------------------------------------------------------------------------</P>
<P style="margin:0px" align=center>&nbsp;(Former name or former address, if changed since last report)</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px">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; margin-bottom:-16px">/&shy;_/</P>
<P style="margin:0px; text-indent:48px">Written communications pursuant to Rule 425 under the Securities Act </P>
<P style="margin:0px; text-indent:48px">(17 CFR 230.425)</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px">/_/</P>
<P style="margin:0px; text-indent:48px">Soliciting material pursuant to Rule 14a-12 under the Exchange Act</P>
<P style="margin:0px; text-indent:48px">(17 CFR 240.14a-12)</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px">/_/</P>
<P style="margin:0px; text-indent:48px">Pre-commencement communications pursuant to Rule 14-2(b) under the </P>
<P style="margin:0px; text-indent:48px">Exchange Act (17 CFR 240.14d-2(b))</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px">/_/</P>
<P style="margin:0px; text-indent:48px">Pre-commencement communications pursuant to Rule 13-4(e) under the </P>
<P style="margin:0px; text-indent:48px">Exchange Act (17 CFR 240.13e-4(c))</P>
<P style="margin:0px"><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always"><BR></P>
<P style="margin:0px">&lt;PAGE&gt; 2</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">ITEM 8.01 &nbsp;&nbsp;&nbsp;&nbsp;Other Events</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=justify>On May 16, 2007, Cordia Corporation (&#147;Cordia&#148;) Cordia held a conference call, the topic of which was its quarter ended March 31, 2007 results. &nbsp;The conference call contained reference to Cordia&#146;s EBITDA for that period.</P>
<P style="margin-top:13.333px; margin-bottom:0px" align=justify>Consistent with Securities and Exchange Commission's Regulation G, the following table provides a reconciliation of Cordia's EBITDA for the periods ended March 31, 2007 and 2006, to the Generally Accepted Accounting Principles (GAAP) measure of net income. EBITDA is not a measure under GAAP, is not meant to be a replacement for GAAP and should not be considered as an alternative to net income as a measure of performance or to cash flows as a measure of liquidity. We have included EBITDA data to assist in understanding our operating results. EBITDA is a measure commonly used in the telecommunications industry, and many securities analysts use EBITDA as a way of evaluating our financial performance.</P>
<P style="margin-top:13.333px; margin-bottom:0px" align=justify><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=266.733></TD><TD width=100.467></TD><TD width=15.733></TD><TD width=89.333></TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=266.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=205.533 colspan=3><P style="line-height:14.667px; margin:0px; font-size:12px" align=center>For the Year Quarter Ended</P>
</TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=266.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=205.533 colspan=3><P style="line-height:14.667px; margin:0px; font-size:12px" align=center>March 31</P>
</TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=266.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=100.467><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=89.333><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=266.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=100.467><P style="line-height:14.667px; margin:0px; font-size:12px" align=center>2007</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=89.333><P style="line-height:14.667px; margin:0px; font-size:12px" align=center>2006</P>
</TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">Reconciliation of EBITDA with net (loss) income </P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=100.467><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=89.333><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=100.467><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=89.333><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">Net income (loss)</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=100.467><P style="line-height:14.667px; margin:0px; font-size:12px" align=right>$ &nbsp;&nbsp;&nbsp;&nbsp;(640,904)</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=89.333><P style="line-height:14.667px; margin:0px; font-size:12px" align=right>$ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;103,009</P>
</TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=100.467><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=89.333><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">Depreciation and amortization</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=100.467><P style="line-height:14.667px; margin:0px; font-size:12px" align=right>250,098</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=89.333><P style="line-height:14.667px; margin:0px; font-size:12px" align=right>187,976</P>
</TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">&nbsp;&nbsp;&nbsp;</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=100.467><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=89.333><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">Net interest (income) expense</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=100.467><P style="line-height:14.667px; margin:0px; font-size:12px" align=right>(23,789)</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=89.333><P style="line-height:14.667px; margin:0px; font-size:12px" align=right>(2,294)</P>
</TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">&nbsp;&nbsp;</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=100.467><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=89.333><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">Income tax expense (benefit)</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=100.467><P style="line-height:14.667px; margin:0px; font-size:12px" align=right>-</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=89.333><P style="line-height:14.667px; margin:0px; font-size:12px" align=right>142,003</P>
</TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">&nbsp;&nbsp;</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=100.467><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=89.333><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">Minority interest </P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF; border-bottom:1px solid #000000" valign=bottom width=100.467><P style="line-height:14.667px; margin:0px; font-size:12px" align=right>(2,745)</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF; border-bottom:1px solid #000000" valign=bottom width=89.333><P style="line-height:14.667px; margin:0px; font-size:12px" align=right>-</P>
</TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">

&nbsp;&nbsp;

</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=100.467><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=89.333><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">&nbsp;&nbsp;</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=100.467><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; background-color:#CCFFFF" valign=bottom width=89.333><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=266.733><P style="line-height:14.667px; margin:0px; font-size:12px">EBITDA</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; border-bottom:4px double #000000" valign=bottom width=100.467><P style="line-height:14.667px; margin:0px; font-size:12px" align=right>$ &nbsp;&nbsp;&nbsp;&nbsp;(417,340)</P>
</TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px" valign=bottom width=15.733><P style="font-size:2pt">&nbsp;</P></TD><TD style="padding-left:9.6px; padding-top:0px; padding-right:9.6px; padding-bottom:0px; border-bottom:4px double #000000" valign=bottom width=89.333><P style="line-height:14.667px; margin:0px; font-size:12px" align=right>$ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;430,694</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">SIGNATURES</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">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="margin:0px">&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;&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="margin:0px">&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;&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/ Joel Dupr&#233;</U></P>
<P style="margin:0px">Date: May 16, 2007 &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;Joel Dupr&#233;, Chief Executive Officer,</P>
<P style="margin:0px">&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;&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></P>
<P style="margin:0px"><BR>
<BR></P>
</DIV></BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "f8k1q07ebidta.htm", "description": "FORM 8-K", "secsgml_size_bytes": 23814}]
{"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": "07856455"}, "business-address": {"street1": "445 HAMILTON AVENUE, SUITE 408", "city": "WHITE PLAINS", "state": "NY", "zip": "10601", "phone": "914-948-5550"}, "mail-address": {"street1": "445 HAMILTON AVENUE, SUITE 408", "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
<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
May 16, 2007
-------------------------------------------------------
(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: 866-777-7777
NA
--------------------------------------------------------------------------
(Former name or former address, if changed since last report)
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))
<PAGE> 2
ITEM 8.01     Other Events
On May 16, 2007, Cordia Corporation ("Cordia") Cordia held a conference call, the topic of which was its quarter ended March 31, 2007 results.  The conference call contained reference to Cordia's EBITDA for that period.
Consistent with Securities and Exchange Commission's Regulation G, the following table provides a reconciliation of Cordia's EBITDA for the periods ended March 31, 2007 and 2006, to the Generally Accepted Accounting Principles (GAAP) measure of net income. EBITDA is not a measure under GAAP, is not meant to be a replacement for GAAP and should not be considered as an alternative to net income as a measure of performance or to cash flows as a measure of liquidity. We have included EBITDA data to assist in understanding our operating results. EBITDA is a measure commonly used in the telecommunications industry, and many securities analysts use EBITDA as a way of evaluating our financial performance.
For the Year Quarter Ended
March 31
2007
2006
Reconciliation of EBITDA with net (loss) income
Net income (loss)
$     (640,904)
$      103,009
Depreciation and amortization
250,098
187,976
Net interest (income) expense
(23,789)
(2,294)
Income tax expense (benefit)
-
142,003
Minority interest
(2,745)
-
EBITDA
$     (417,340)
$      430,694
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/ Joel Dupré
Date: May 16, 2007                                                                                        Joel Dupré, Chief Executive Officer,
Duly Authorized Officer