SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
FIRST AMENDMENT TO FORM 8-K
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): June 13, 2000
ANDEAN DEVELOPMENT CORPORATION
(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)
801 Brickell Square, Suite 900, Miami, Florida 33131
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (305) 372-0056
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Item 4. Changes in Registrant's Certifying Accountant.
On June 13, 2000, the Registrant engaged Spear, Safer, Harmon & Co., to
act as the Registrant's independent certified public accountant. Spear, Safer,
Harmon & Co. replaces PricewaterhouseCoopers. The Registrant cancelled the
contract with PricewaterhouseCoopers. for reasons outlined below.
Since the Registrant appointed PricewaterhouseCoopers on March 7, 2000,
there have been no disagreements with PricewaterhouseCoopers on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure or any reportable events. There have been no financial
statements filed with the Securities and Exchange Commission on behalf for the
Registrant since the engagement of PricewaterhouseCoopers on March 7, 2000.
The Registrant, after engaging PricewaterhouseCoopers in Chile, became
aware that the Registrant's financial statements could not be prepared by
PricewaterhouseCoopers on a timely basis. Since the Registrant engaged Spear,
Safer, Harmon & Co. as its independent certified public accountant from January,
1996 to March 7, 2000 and Spear, Safer, Harmon & Co. has the resources and the
familiarity with the Registrant necessary to prepare the financial statements of
the Registrant, the Registrant engaged Spear, Safer, Harmon & Co. to complete
the audit of the Registrant for December 31, 1999.
The Company has provided PricewaterhouseCoopers with these disclosures,
and has requested that they furnish the Company with a letter, addressed to the
Securities and Exchange Commission, stating whether or not they agree with the
statements contained herein, as required by Item 304(a)(3) of Regulation S-B.
Item 7. Financial Statements and Exhibits
(a) None.
(b) None.
(c) Exhibits
Exhibit 16.1 Letter regarding change in certifying
accountant.
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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: June 30, 2000 By:/s/ Pedro P. Errazuriz
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Pedro P. Errazuriz, CEO
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EXHIBIT INDEX
Exhibit Number Description
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16.1 Letter regarding change in certifying accountant.
