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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 17, 2006

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(Date of Report: Date of earliest event reported)


Cordia Corporation

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(Exact name of registrant as specified in its charter)



Nevada                 33-23473                    11-2917728

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(State or other jurisdiction (Commission File Number) (IRS Employer ID No.)

                                                      of incorporation)



13275 W. Colonial Drive, Winter Garden, Florida 34787

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(Address of principal executive office)



Registrant's telephone number, including area code: 866-777-7777

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NA

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(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)



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Soliciting material pursuant to Rule 14a-12 under the Exchange Act

(17 CFR 240.14a-12)


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Pre-commencement communications pursuant to Rule 14-2(b) under the

Exchange Act (17 CFR 240.14d-2(b))


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Pre-commencement communications pursuant to Rule 13-4(e) under the

Exchange Act (17 CFR 240.13e-4(c))



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ITEM 8.01     Other Events


On May 16, 2006, Cordia Corporation (“Cordia”) Cordia held a conference call, the topic of which was its quarter ended March 31, 2006 results.  The conference call contained reference to Cordia’s EBIDTA for that period.

Consistent with Securities and Exchange and Commission's Regulation G, the following table provides a reconciliation of Cordia's EBITDA for the three months ending March 31, 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 Three Months

 

                 Ending March 31

    

Reconciliation of EBITDA with net income

2006

 

2005

    

Net income

 $       103,009

 

 $       422,830

    

Net interest  (income) expense

         (2,294)

 

           1,048

    

Income tax expense

142,003

 

4,531

    

Depreciation and amortization

        187,976

 

          33,020

    

EBITDA

 $       430,694

 

 $       461,429



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

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Date: May 17, 2006                                                                                               Joel Dupré, Chief Executive Officer,

                                                                                                                                Duly Authorized Officer