ANDEAN DEVELOPMENT CORP
NT 10-K, 2000-03-30
ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12B-25
                           NOTIFICATION OF LATE FILING

         COMMISSION FILE NUMBER:  33-90696
                                ----------

(Check one)
|X| Form 10-K and Form 10-KSB [ ]Form 11-K [ ]Form 20-F
[ ] Form 10-Q and Form 10-QSB [ ]Form N-SAR

                  For Period Ended:  DECEMBER 31, 1999
                                     -----------------

                  |X|Transition Report on Form 10-K and Form 10-KSB

                  [ ]Transition Report on Form 20-F

                  [ ]Transition Report on Form 11-K

                  [ ]Transition Report on Form 10-Q and Form 10-QSB

                  [ ]Transition Report on Form N-SAR

                  For Transition Period Ended:

READ ATTACHED INSTRUCTION SHEET BEFORE PREPARING FORM.  PLEASE PRINT OR TYPE.

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:   ANDEAN DEVELOPMENT CORPORATION.
                                  ---------------------------------

         Former Name if Applicable:  ____________________________________

         Address of Principal  Executive  Office (STREET AND NUMBER):
          1 BRICKELL  SQUARE,  801 BRICKELL  AVENUE, SUITE 900
          ----------------------------------------------------

         City, State and Zip Code:   MIAMI, FLORIDA  33331
                                   -----------------------

<PAGE>

                                     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, 10-KSB, 20-F, 11-K or
                           Form N-SAR, or portion thereof will be filed on or
                           before the 15th calendar day following the prescribed
                           due date; or the subject quarterly report or
                           transition report on Form 10-Q, 10-QSB, or portion
                           thereof will be filed on or before the fifth calendar
                           day following the prescribed due date; and

                  (c)      The accountants statement or other exhibit required
                           by Rule 12b-25(c) has been attached if applicable.

                                    PART III
                                    NARRATIVE

          State below in reasonable detail the reasons why Form 10-K, 10-KSB,
11-K, 20-F, 10-Q, 10-QSB, N-SAR, or the transition report or portion thereof
could not be filed within the prescribed period. (Attach extra sheets if
needed.)

The Registrant has been unable to complete its Form 10-KSB because of delays in
completing the preparation of its audited financial statements as of December
31, 1999. Such delays are primarily due to additional time required to complete
the Registrant's audited financial statements as of December 31, 1999 as a
result in a change in the Registrant's independent certified public accountant.
On March 7, 2000, the Registrant engaged PricewaterhouseCoopers to act as the
Registrant's independent certified public accountant replacing Spear, Safer,
Harmon & Co., the Registrant's previous independent certified public accountant.
The delays could not be eliminated without unreasonable effort and expense.

                                     PART IV
                                OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this
notification

JOSEPH I. EMAS                              (305) 373-9467
- ----------------------------------------------------------
(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:

              |X|Yes  [ ]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.

<PAGE>

                         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 30, 2000                 By: /S/ PEDRO PABLO ERRAZURIZ
       ---------------------------        -----------------------------
                                          Pedro Pablo Errazuriz
                                          Chief Executive Officer and
                                          Authorized Signatory

INSTRUCTION: The form may be signed by an executive officer of the registrant or
by any other duly authorized representative. The name and title of the person
signing the form shall be typed or printed beneath the signature. If the
statement is signed on behalf of the registrant by an authorized representative
(other than an executive officer), evidence of the representative authority to
sign on behalf of the registrant shall be filed with the form.

                                    ATTENTION

         Intentional misstatements or omissions of fact constitute federal
criminal violations (SEE 18 U.S.C. 1001).

                              GENERAL INSTRUCTIONS

         1. This form is required by Rule 12b-25 of the General Rules and
Regulations under the Securities Exchange Act of 1934.

         2. One signed original and four conformed copies of this form and
amendments thereto must be completed and filed with the Securities and Exchange
Commission, Washington, D.C. 20549, in accordance with Rule 0-3 of the General
Rules and Regulations under the Act. The information contained in or filed with
the Form will be made a matter of the public record in the Commission files.

         3. A manually signed copy of the form and amendments thereto shall be
filed with each national securities exchange on which any class of securities of
the registrant is registered.

         4. Amendments to the notifications must also be filed on Form 12b-25
but need not restate information that has been correctly furnished. The form
shall be clearly identified as an amended notification.

         5. ELECTRONIC FILERS. This form shall not be used by electronic filers
unable to timely file a report solely due to electronic difficulties. Filers
unable to submit a report within the time period prescribed due to difficulties
in electronic filing should comply with either Rule 201 or Rule 202 of
Regulation S-T or apply for an adjustment in filing date pursuant to Rule 13(b)
of Regulation S-T.


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