January 7, 2004

Securities and Exchange Commission
Washington, DC 20549

Re: Cordia Corporation

Dear Sirs:

We have reviewed Item 4 - Change in registrant's principal certifying
accountant, of the Form 8-K report, dated January 7, 2004. We are in agreement
with the statements presented therein so far as statements pertain to Cipolla
Sziklay LLC.

Sincerely,

/s/ Cipolla Sziklay LLC