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                    December 9, 2021

       Peter Klamka
       Chief Executive Officer
       Cordia Corporation
       401 Ryland St.
       Reno, NV, 89502

                                                        Re: Cordia Corporation
                                                            Amendment No. 2 to
Registration Statement on Form 10-12G
                                                            Filed October 21,
2021
                                                            File No. 000-51202

       Dear Mr. Klamka:

               We issued comments to you on the above captioned filing on
November 16, 2021. As of
       the date of this letter, these comments remain outstanding and
unresolved. We expect you to
       provide a complete, substantive response to these comments by December
23, 2021.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

             Please contact Matthew Derby, Staff Attorney, at (202) 551-3334 or
Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Technology
       cc:                                              Jonathan Leinwand