UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

FORM 10-Q/A


AMENDMENT NO. 1

[X] Quarterly report under Section 13 or 15(d) of the Securities exchange Act of 1934

For the quarterly period ended March 31, 2007

[ ] Transition report under Section 13 or 15(d) of the Exchange Act

For the transition period from ___________ to ___________.

Commission File Number: _________________________

CORDIA CORPORATION
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(Exact Name of Registrant as Specified in Its Charter)

Nevada                                 11-2917728
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(State or Other Jurisdiction of       (I.R.S. Employer Identification No.)

                                         Incorporation or Organization)


13275 W. Colonial Drive, Winter Garden, Florida 34787
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(Address of Principal Executive Offices)

866-777-7777
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(Registrant's Telephone Number, Including Area Code)


Check whether the registrant (1) 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 [ X ]   No  [   ]

 

Check whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer.  See definition of “accelerated filer and large accelerated filer: in Rule 12b-2 of the Exchange Act.


Large accelerated filer   [    ]                               Accelerated filer     [    ]                         Non-accelerated filer   [ X ]


Check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

                                                                                                                                                           Yes [   ]   No [ X ]


APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS


Check whether the registrant filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes [   ] No [   ]


APPLICABLE ONLY TO CORPORATE ISSUERS


As of May 7, 2007, there were 5,808,774 shares of the issuer's common stock outstanding.







CORDIA CORPORATION

FORM 10-Q/A

TABLE OF CONTENTS



 

 

Part II

Other Information

Item 6.

Exhibits

 

 

Signatures

 








EXPLANATORY NOTE


This Amendment No. 1 (the “Amendment”) amends Cordia Corporation’s (“Cordia’s”) Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2007, filed on May 15, 2007 (the “Original Filing”). This Amendment revises the Original Filing to include an updated Exhibit 10.14, in accordance with Cordia’s revised request for confidential treatment which was submitted to the Securities and Exchange Commission on June 12, 2008 in response to the Commission’s correspondence dated May 28, 2008.  The remainder of the Original Filing is unchanged, is not reproduced in this Amendment, and has not been modified or updated to reflect any subsequent events.








PART II
OTHER INFORMATION


ITEM 6.  EXHIBITS


 (a) Exhibits. The following exhibits are filed herewith.



10.14

Amendment No. 4 to Wholesale Advantage Services Agreement (certain portions

 

were omitted based upon a request for confidential treatment; Non public information

 

has been filed with the Commission)

 

 

31.1

Certification of Cordia Corporation's Principal Executive Officer, Joel Dupré,

 

pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

 

 

31.2

Certification of Cordia Corporation's Principal Financial Officer, Gandolfo Verra,

 

pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

 

 

32.1

Certificate of Cordia Corporation's Principal Executive Officer, Joel Dupré,

 

pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

 

 

32.2

Certification of Cordia Corporation's Principal Financial Officer, Gandolfo Verra,

 

pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.



SIGNATURES


In accordance Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.



                                                                                                                            CORDIA CORPORATION


Date: June 12, 2008                                                                                             By: /s/ Joel Dupré
                                                                                                                                                                                        
                                                                                                                              Joel Dupré
                                                                                                                             Chief Executive Officer



Date: June 12, 2008                                                                                               By: /s/ Gandolfo Verra
                                                                                                                                                                                           
                                                                                                                                Gandolfo Verra
                                                                                                                               Chief Financial Officer









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