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We propose and analyze an -conforming Virtual Element Method (VEM) for the simplest linear elliptic PDEs in nondivergence form with Cordes coefficients. The VEM hinges on a hierarchical construction valid for any dimension . The analysis relies on the continuous Miranda-Talenti estimate for convex domains and is rather elementary. We prove stability and error estimates in , including the effect of quadrature, under minimal regularity of the data. Numerical experiments illustrate the interplay of coefficient regularity and convergence rates in .

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