-----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, KDXqQTHVlvlcmVYzRgQ07V9UyKZuLPc4IaDg2ofn/eANCob6eKf35eNoFK0A4mpy 36UMu+ff6jkCM4yBEAsaig== 0000950170-00-000370.txt : 20000314 0000950170-00-000370.hdr.sgml : 20000314 ACCESSION NUMBER: 0000950170-00-000370 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20000307 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20000313 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: SEC FILE NUMBER: 000-28806 FILM NUMBER: 568007 BUSINESS ADDRESS: STREET 1: 600 BRICKELL AVE STREET 2: SUITE 301 B CITY: MIAMI STATE: FL ZIP: 33131 BUSINESS PHONE: 3053584400 MAIL ADDRESS: STREET 1: 600 BRICKELL AVE STREET 2: SUITE 301 B CITY: MIAMI STATE: FL ZIP: 33131 8-K 1 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): March 7, 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) 801 BRICKELL SQUARE, SUITE 900, MIAMI, FLORIDA 33131 ---------------------------------------------- ----- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (305) 372-0056 -------------- Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On March 7, 2000, the Registrant engaged PricewaterhouseCoopers, to act as the Registrant's independent certified public accountant. PricewaterhouseCoopers 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 appointed Spear, Safer, Harmon & Co. on or before January, 1996, 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. The Registrant, due to its desire to operate on an international basis, especially in Spain and Chile, has concluded that Andean Development Corporation as a whole would be better served by an accounting firm with an international presence and knowledge of international generally accepted auditing standards. In particular, the Registrant has used PricewaterhouseCoopers Auditores, S.A. of Spain as independent auditors to Equipos de Control Electrico, S.A. and to Construcciones Electromecanicas Consonni, S.A., subsidiaries of Consonni USA, Inc., a Florida corporation in which the Registrant has a 55% interest. The Registrant has authorized Spear, Safer, Harmon & Co. to respond fully to the inquiries of PricewaterhouseCoopers. 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: March 7, 2000 By:/s/ PEDRO P. ERRAZURIZ ---------------------------- Pedro P. Errazuriz, CEO EXHIBIT INDEX EXHIBIT DESCRIPTION - ------- ----------- 16.1 Letter Regarding Change in Certifying Accountant. EX-16.1 2 EXHIBIT 16.1 SPEAR, SAFER, HARMON & CO. PROFESSIONAL ------------ ASSOCIATION CERTIFIED PUBLIC ACCOUNTANTS 8350 N.W. 52ND TERRACE, SUITE 301 MIAMI, FLORIDA 33166 1-800-776-1099 TEL: (305) 591-8850 FAX: (305) 593-9883 March 13, 2000 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Andean Development Corp. File Ref. No. 33-90696 Dear Sirs/Mesdames: We were previously the principal accountants for Andean Development Corp. and, under the date of February 20, 1999, we reported on the consolidated financial statements of Andean Development Corp. and Subsidiaries as of the period ending December 21, 1998 and 1997. On March 13, 2000, our appointment as principal accountant was terminated. We have read Andean Development Corp.'s statements under Item 4 of its Form 8-K dated March 7, 2000 and we agree with such statements. Very truly yours, SPEAR, SAFER, HARMON & CO. -----END PRIVACY-ENHANCED MESSAGE-----