SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
January 7, 2004
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(Date of Report: Date of earliest event reported)
Cordia Corporation
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(Exact name of registrant as specified in its charter)
Nevada 33-23473 112917728
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(State or other jurisdiction (Commission File Number) (IRS Employer ID No.)
of incorporation)
2500 Silverstar Road, Suite 500, Orlando, Florida 32804
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(Address of principal executive office)
Registrant's telephone number, including area code: 866-777-7777
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NA
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(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Cordia Corporation, a Nevada corporation was informed on January 7, 2004,
by its auditor, Cipolla Sziklay, L.L.C., that it would not serve as Cordia's
independent auditor in the future. Accordingly, Cordia is in the process of
retaining a new auditor for the upcoming fiscal year end of December 31, 2003,
and for performing review work on its quarterly reports. Cordia anticipates
having its new auditor in place by the end of January 2004 to commence its
upcoming audit for the year ended December 2003.
Cordia has never had any disagreement with Cipolla Sziklay, L.L.C. as to
any matter of accounting principles or practices, financial statements
disclosure or auditing scope or procedure in connection with its reports. This
includes all time frames Cipolla Sziklay, L.L.C. has served as Cordia's auditors
including the time period covering Cordia's most recent fiscal year ended
December 31, 2002 and December 31, 2001.
Cipolla Sziklay, L.L.C. had not issued any adverse opinion or disclaimer of
opinion, or modified its opinion as to audit scope, or accounting principles.
Cordia never had nor currently has a disagreement with Cipolla Sziklay,
L.L.C., whether or not resolved, on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which, if not resolved to Cipolla Sziklay, L.L.C.'s satisfaction, would have
caused it to make reference to the subject matter of the disagreements in
connection with its report. Cordia had no disagreements or discussions with
Cipolla Sziklay, L.L.C. on any matters of concern to either party. Additionally,
Cipolla Sziklay, L.L.C. had not expressed concern on Cordia's internal
accounting controls or on any matters regarding management.
Cordia has requested Cipolla Sziklay, L.L.C., to review the foregoing
disclosure and for Cipolla Sziklay, L.L.C. to provide a letter addressed to the
Securities an Exchange Commission stating whether they agree with the above
statements and, if not, stating in what respects they do not agree. Cordia has
attached a copy of Cipolla Sziklay, L.L.C. letter as an exhibit to this 8-K.
ITEM 7. EXHIBITS
The following exhibits are included as part of this report:
SEC
Exhibit Reference
Number Number Title of Document Location
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16 16.01 Letter from Cipolla Sziklay, L.L.C. This filing
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunder duly authorized.
Cordia Corp.
By: /s/ Patrick Freeman
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Date: January 14, 2004 Patrick Freeman, Chief Executive
Officer, Duly Authorized Officer