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<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>November 17, 2008</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; PADDING-LEFT: 192px; MARGIN-BOTTOM: -16px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Nevada&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 192px; MARGIN-BOTTOM: -16px; TEXT-INDENT: 96px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P
style="MARGIN-TOP: 0px; PADDING-LEFT: 192px; MARGIN-BOTTOM: -16px; 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="PADDING-LEFT: 192px; MARGIN: 0px; TEXT-INDENT: 336px">11-2917728</P>
<P
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: -16px">&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; TEXT-INDENT: 144px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;----------------
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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-TOP: 0px; MARGIN-BOTTOM: -16px">&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; TEXT-INDENT: 144px">&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;(Commission File
Number) &nbsp;&nbsp;&nbsp;&nbsp;(IRS Employer ID No.)</P>
<P
style="MARGIN-TOP: 0px; MARGIN-BOTTOM: -16px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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; TEXT-INDENT: 144px">&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: 866-999-9999</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: 9px; MARGIN-BOTTOM: 9px" noShade SIZE=1>
<P style="PAGE-BREAK-BEFORE: always; MARGIN: 0px"><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 November 14, 2008, Cordia Corporation
(&#147;Cordia&#148;) Cordia issued a press release and on November 17, 2008 Cordia held a
conference call, the topic of which was its quarter ended September 30, 2008
results. &nbsp;Both the press release and the conference call contained
reference to Cordia&#146;s EBITDA for that period.</P>
<P style="MARGIN-TOP: 13px; 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 three-month periods ended September
30, 2008 and 2007, 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: 13px; MARGIN-BOTTOM: 0px" align=justify><BR></P>
<TABLE style="FONT-SIZE: 10pt" cellSpacing=0>
<TR style="FONT-SIZE: 0px" height=0>
<TD width=266></TD>
<TD width=100></TD>
<TD width=15></TD>
<TD width=89></TD></TR>
<TR>
<TD vAlign=bottom width=266>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=205 colSpan=3>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt" align=center>For
the Quarter Ended</P></TD></TR>
<TR>
<TD vAlign=bottom width=266>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=205 colSpan=3>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt"
align=center>September 30,</P></TD></TR>
<TR>
<TD vAlign=bottom width=266>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=100>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=89>
<P>&nbsp;</P></TD></TR>
<TR>
<TD vAlign=bottom width=266>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=100>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt"
align=center>2008</P></TD>
<TD vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=89>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt"
align=center>2007</P></TD></TR>
<TR>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=266>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt">Reconciliation
of EBITDA with net (loss) income </P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=100>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=89>
<P>&nbsp;</P></TD></TR>
<TR>
<TD vAlign=bottom width=266>
<P
style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P></TD>
<TD vAlign=bottom width=100>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=89>
<P>&nbsp;</P></TD></TR>
<TR>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=266>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt">Net income
(loss)</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=100>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt" align=right>$
&nbsp;&nbsp;&nbsp;&nbsp;(754,000)</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=89>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt" align=right>$
&nbsp;&nbsp;&nbsp;&nbsp;(304,000)</P></TD></TR>
<TR>
<TD vAlign=bottom width=266>
<P
style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P></TD>
<TD vAlign=bottom width=100>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=89>
<P>&nbsp;</P></TD></TR>
<TR>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=266>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt">Depreciation and
amortization</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=100>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt"
align=right>445,000</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=89>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt"
align=right>292,000</P></TD></TR>
<TR>
<TD vAlign=bottom width=266>
<P
style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt">&nbsp;&nbsp;&nbsp;</P></TD>
<TD vAlign=bottom width=100>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=89>
<P>&nbsp;</P></TD></TR>
<TR>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=266>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt">Other (income)
expense</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=100>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt"
align=right>533,000</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=89>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt"
align=right>206,000</P></TD></TR>
<TR>
<TD vAlign=bottom width=266>
<P
style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt">&nbsp;&nbsp;</P></TD>
<TD vAlign=bottom width=100>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=89>
<P>&nbsp;</P></TD></TR>
<TR>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=266>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt">Income tax
expense (benefit)</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=100>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt"
align=right>9,000</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=89>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt"
align=right>-</P></TD></TR>
<TR>
<TD vAlign=bottom width=266>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt"><FONT
style="BACKGROUND-COLOR: #ffff00">&nbsp;</FONT></P></TD>
<TD style="BORDER-TOP: #000000 1px solid" vAlign=bottom width=100>
<P>&nbsp;</P></TD>
<TD vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BORDER-TOP: #000000 1px solid" vAlign=bottom width=89>
<P>&nbsp;</P></TD></TR>
<TR>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=266>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt">EBITDA</P></TD>
<TD style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffff"
vAlign=bottom width=100>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt" align=right>$
&nbsp;&nbsp;&nbsp;&nbsp;233,000</P></TD>
<TD style="BACKGROUND-COLOR: #ccffff" vAlign=bottom width=15>
<P>&nbsp;</P></TD>
<TD style="BORDER-BOTTOM: #000000 3px double; BACKGROUND-COLOR: #ccffff"
vAlign=bottom width=89>
<P style="FONT-SIZE: 9pt; MARGIN: 0px; LINE-HEIGHT: 11pt" align=right>$
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;194,000</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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>By: /s/ Joel Dupr&#233;</U></P>
<P style="MARGIN-TOP: 0px; MARGIN-BOTTOM: -16px">Date: November 17, 2008</P>
<P
style="MARGIN: 0px; TEXT-INDENT: 384px">&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;&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></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": "081197390"}, "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
November 17, 2008
-------------------------------------------------------
(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
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 November 14, 2008, Cordia Corporation
("Cordia") Cordia issued a press release and on November 17, 2008 Cordia held a
conference call, the topic of which was its quarter ended September 30, 2008
results.  Both the press release and 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 three-month periods ended September
30, 2008 and 2007, 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 Quarter Ended
September 30,
2008
2007
Reconciliation
of EBITDA with net (loss) income
Net income
(loss)
$
    (754,000)
$
    (304,000)
Depreciation and
amortization
445,000
292,000
Other (income)
expense
533,000
206,000
Income tax
expense (benefit)
9,000
-
EBITDA
$
    233,000
$
     194,000
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: November 17, 2008
Joel
Dupré, Chief Executive Officer,
Duly Authorized Officer