EXHIBIT 16.1
Jewett, Schwartz & Associates
2514 Hollywood Blvd
Suite 508
Hollywood, FL 33020
April 26, 2005
US Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, NW
Washington, DC 20549
Dear Sirs:
We have read the statements of Andean Development Corporation pertaining to our firm included under Item 4.01 of Form 8-K dated April 15, 2005 and agree with such statements as they pertain to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
Jewett, Schwartz & Associates
/s/
for:
Jewett, Schwartz & Associates