Suite 900, 607 14th Street, NW Washington, DC 20005-2018 t 202 508 5800 f 202 508 5858
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February 6, 2013
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direct dial 202 508 5825 direct fax 202 204 5600 akaslow@kilpatricktownsend.com |
Marc Thomas
Staff Accountant
Securities and Exchange Commission
Washington, DC 20549
| Re: | Cordia Bancorp Inc. Registration Statement on Form S-4 File No. 333-186087 |
Dear Mr. Thomas:
On behalf of Cordia Bancorp Inc. (“Cordia”), this will confirm that neither Cordia nor Bank of Virginia has available financial statements for the period ended December 31, 2012 such that it could produce a discussion of recent developments.
If you have any questions concerning this submission, please contact the undersigned at 202.508.5825.
| Very truly yours, | |
| KILPATRICK TOWNSEND & STOCKTON LLP | |
| /s/ Aaron M. Kaslow | |
| Aaron M. Kaslow |
Enclosures
cc: Erin Purnell, U.S. Securities and Exchange Commission
