EXHIBIT 16.1
Jewett Schwartz & Associates, Inc.
2514 Hollywood Blvd, Suite 508
Hollywood, Florida 33020
May 17, 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/A dated May 17, 2005 and agree with such statements as they pertain to our firm except that the Auditor’s Reports on the financial statements for the Registrant for the fiscal year ended December 31, 2003 did contain an adverse opinion in that we raised the uncertainty expressed by previous auditors that the Company will continue as a going concern. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
/s/ JEWETT, SCHWARTZ & ASSOCIATES
JEWETT, SCHWARTZ & ASSOCIATES
Hollywood, Florida
May 17, 2005