ANDEAN DEVELOPMENT CORP
NT 10-K, 1998-04-01
ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT
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                     U.S. SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

                                  (CHECK ONE):

      [X] Form 10-K and Form 10-KSB      [ ] Form 20-F      [ ] Form 11-K

      [ ] Form 10-Q and Form 10-QSB      [ ] Form N-SAR


For Period Ended: December 31, 1997

[ ] Transition Report on Form 10-K           
[ ] Transition Report on Form 20-F           
[ ] Transition Report on Form 11-K
[ ] Transition Report on Form 10-Q 
[ ] Transition Report on Form N-SAR

For the Transition Period Ended:

- --------------------------------------------------------------------------------
           Nothing in this Form shall be construed to imply that the
           Commission has verified any information contained herein.
- --------------------------------------------------------------------------------
         If the notification relates to a portion of the filing checked above,
identify the item(s) to which the notification relates:



- --------------------------------------------------------------------------------
PART I--REGISTRANT INFORMATION
- --------------------------------------------------------------------------------

     -------------------------------------------------------------------------
     Full Name of Registrant (Former Name if Applicable)
                         ANDEAN DEVELOPMENT CORPORATION
     -------------------------------------------------------------------------
     Address of Principal Executive Office (Street and Number)
                           1900 Glades Road, Suite 351
     -------------------------------------------------------------------------
     City, State and Zip Code
                            Boca Raton, Florida 33431
- --------------------------------------------------------------------------------
PART II--RULES 12b-25(b) AND (c)
- --------------------------------------------------------------------------------
If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check box if appropriate)

[X]   (a) The reasons described in reasonable detail in Part III of this form
          could not be eliminated without unreasonable effort or expense;

[X]   (b) The subject annual report, semi-annual report, transition report on
          Form 10-K, Form 20-F, Form 11-K or Form N-SAR, or portion thereof will
          be filed on or before the fifteenth calendar day following the
          prescribed due date; or the subject quarterly report or transition
          report on Form 10-Q, or portion thereof will be filed on or before the
          fifth calendar day following the prescribed due date; and

[ ]  (c) The accountant's statement or other exhibit required by Rule 12b-25(c)
         has been attached if applicable.

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PART III--NARRATIVE
- --------------------------------------------------------------------------------


The Form 10-KSB could not be filed within the prescribed time because of
additional time required by the Registrant's management to provide certain
information to be included in such Form 10-KSB.



<PAGE>
- --------------------------------------------------------------------------------
PART IV--OTHER INFORMATION
- --------------------------------------------------------------------------------
      (1) Name and telephone number of person to contact in regard to this
notification
       Mauricio De La Barra                  561                   416-8930
- --------------------------------         -----------         ------------------
             (Name)                      (Area Code)         (Telephone Number)

      (2) Have all other periodic reports required under Section 13 or 15(d) of
the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act
of 1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If the answer is no,
identify report(s).

                                          [X] Yes     [ ] No

      (3) Is it anticipated that any significant change in results of operations
from the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof?

                                          [ ] Yes     [X] No

      If so: attach an explanation of the anticipated change, both narratively
and quantitatively, and if appropriate, state the reasons why a reasonable
estimate of the results cannot be made.

                         ANDEAN DEVELOPMENT CORPORATION
 ------------------------------------------------------------------------------
                  (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.


Date:     March 31, 1998                 By: /s/ MAURICIO DE LA BARRA          
    --------------------------               ----------------------------------
                                         Name: MAURICIO DE LA BARRA
                                              ---------------------------------
                                         Title: Chief Financial Officer
                                                --------------------------------



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