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
                        ------------------------------
            (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  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
                                             ----------------------------
                                                  Lance Larson, Director