U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): April 1, 2004
ANDEAN DEVELOPMENT CORPORATION
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(Exact name of registrant as specified in its charter)
Florida 33-90696 65-0648697
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(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
1224 Washington Avenue, Miami Beach, Florida 33154
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (305) 531-1174
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On April 1, 2004, the Registrant engaged Jewett, Schwarz & Associates,
to act as the Registrant's independent certified public accountant. Jewett,
Schwarz & Associates replaces Spear, Safer, Harmon & Co. The contract with
Spear, Safer, Harmon & Co. lapsed and the Registrant declined to renew the
engagement for reasons outlined below.
Since the Registrant reappointed Spear, Safer, Harmon & Co. on or
before June 30, 2000, there have been no disagreements with Spear, Safer,
Harmon & Co. on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure or any reportable events.
The Auditors Reports on the financial statements for the Registrant since the
fiscal year ended December 1995 (the original date of the engagement of Spear,
Safer, Harmon & Co.) did not contain any adverse opinion or a disclaimer of
opinion. The Registrant's management has changed since its last audit and it
was determined that, while thee was no concern regarding the quality of the
audits performed by Spear, Safer, Harmon & Co., a new independent certified
public accountant would be in the best interests of the shareholders of the
Registrant.
The Registrant has authorized Spear, Safer, Harmon & Co. to respond
fully to the inquiries of Jewett, Schwarz & Associates. Spear, Safer, Harmon &
Co. has provided the Registrant with a letter addressed to the Securities and
Exchange Commission, as required by Item 304(a)(3) of Regulation S-K.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
Exhibit 16.1 Letter regarding change in certifying accountant.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
ANDEAN DEVELOPMENT CORPORATION
Date: April 1, 2004 By:/s/ Lance Larson
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Lance Larson, Director