Preheat oven to 350 degrees. Mix cocoa, coffee and water and cool. Sift dry ingredients. In a bowl beat butter, sugar, eggs and vanilla at high speed for 5 minutes. At low speed add ¼ of the flour mixture alternating with 1/3 cocoa and ending with flour. Do not over beat. Divide into 1 – 9” square pan and a 12” rectangle pan, greased and floured. Bake for 25 to 30 minutes until a wooden toothpick stuck into the middle of the cake comes out clean.