-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Wf5ItsD29IviFnEHlcVD7RSXBEYkACKQ+9CRLJm369Zr7ceU1+tec35uWWrHqxEx INCcIlIt5MJMqto1kGyRzg== 0001096350-04-000053.txt : 20040323 0001096350-04-000053.hdr.sgml : 20040323 20040323110949 ACCESSION NUMBER: 0001096350-04-000053 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20001212 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20040323 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ANDEAN DEVELOPMENT CORP CENTRAL INDEX KEY: 0000943184 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT [8700] IRS NUMBER: 650548697 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-28806 FILM NUMBER: 04683994 BUSINESS ADDRESS: STREET 1: 1224 WASHINGTON AVE CITY: MIAMI STATE: FL ZIP: 33139 BUSINESS PHONE: 3055311174 MAIL ADDRESS: STREET 1: 600 BRICKELL AVE STREET 2: SUITE 301 B CITY: MIAMI STATE: FL ZIP: 33131 8-K 1 mar8k.txt U.S. SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported): December 12, 2000 ANDEAN DEVELOPMENT CORPORATION ------------------------------ (Exact name of registrant as specified in its charter) Florida 33-90696 65-0648697 ------------------- -------- ---------- (State or other (Commission (IRS Employer jurisdiction of File Number) Identification No.) incorporation) 1224 Washington Avenue, Miami Beach, Florida 33154 ---------------------------------------------- ----- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (305) 531-1174 -------------- 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. The contract with Spear, Safer, Harmon & Co. lapsed and the Registrant declined to renew the engagement for reasons outlined below. Since the Registrant appointed Spear, Safer, Harmon & Co. on or before June 13, 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 did not contain any adverse opinion or a disclaimer of opinion. To the Registrant's knowledge, Spear, Safer, Harmon & Co. is no longer performing public company audits. The Registrant is actively pursuing a successor accounting firm. The Registrant has authorized Spear, Safer, Harmon & Co. to respond fully to the inquiries of any successor accounting firm. The Company has provided Spear, Safer, Harmon & Co. 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 (c) Exhibits None. 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: March 23, 2000 By:/s/ Lance Larson ---------------------------- Lance Larson, Director -----END PRIVACY-ENHANCED MESSAGE-----