SEC Company Response from CORDIA CORP (CIK 0000837342) — Dec 30, 2021

CORDIA CORP (CIK 0000837342)
Date: Dec. 30, 2021 · CIK: 0000837342 · Accession: 0001096906-21-003093

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AI Filing Summary & Sentiment

File numbers found in text: 024-11655

Date

December 30, 2021

Author

CORDIA CORPORATION

Form

CORRESP

Company

CORDIA CORP (CIK 0000837342)

Letter

United States Securities Division of Corporation Finance Office of Technology Offering Statement on Form 1-A, as amended File No. 024-11655 Filed December 28, 2021

Re: Cordia Corporation

Dear Mr. Derby:

Pursuant to Rule 252(e) promulgated under the Securities Act of 1933, as amended (the "Act"), Cordia Corporation (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") issue a qualification order for the above referenced Offering Statement on Form 1A, so that it may be qualified by 4:00 pm., Eastern Time on Thursday, December 30, 2021, or as soon thereafter as is practicable.

We understand that the Commission has completed its review and has no further comments.

The Company is aware of its responsibilities under the Act, as they relate to this offering of securities. As requested, the Company further acknowledges that:

·Should the Commission or the staff, acting pursuant to delegated authority, qualify the filing, it does not foreclose the Commission from taking any action with respect to the filing;

·The action of the Commission or the staff, acting pursuant to delegated authority, in qualifying the filing, does not relieve the Company from its responsibility for the adequacy and accuracy of the disclosures in the filing; and

·The Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Company acknowledges that the Company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

If you have any questions, please contact our counsel, Jonathan Leinwand (954) 903-7856.

Thank you in advance for your assistance.

Very Truly Yours,
CORDIA CORPORATION

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CORRESP
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December 30, 2021

United States Securities

and Exchange Commission

Division of Corporation Finance

Office of Technology

Attn: Matthew Derby

Washington, D.C. 20549

Re: Cordia Corporation

Offering Statement on Form 1-A, as amended

File No. 024-11655

Filed December 28, 2021

Dear Mr. Derby:

Pursuant to Rule 252(e) promulgated under the Securities Act of 1933, as amended (the "Act"), Cordia Corporation (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") issue a qualification order for the above referenced Offering Statement on Form 1A, so that it may be qualified by 4:00 pm., Eastern Time on Thursday, December 30, 2021, or as soon thereafter as is practicable.

We understand that the Commission has completed its review and has no further comments.

The Company is aware of its responsibilities under the Act, as they relate to this offering of securities. As requested, the Company further acknowledges that:

·Should the Commission or the staff, acting pursuant to delegated authority, qualify the filing, it does not foreclose the Commission from taking any action with respect to the filing;

·The action of the Commission or the staff, acting pursuant to delegated authority, in qualifying the filing, does not relieve the Company from its responsibility for the adequacy and accuracy of the disclosures in the filing; and

·The Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Company acknowledges that the Company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

If you have any questions, please contact our counsel, Jonathan Leinwand (954) 903-7856.

Thank you in advance for your assistance.

Very Truly Yours,

CORDIA CORPORATION

By: /s/ Peter Klamka

Peter Klamka, CEO

SecProbe.io