<SEC-DOCUMENT>0001144204-17-028118-index.html : 20170517
<SEC-HEADER>0001144204-17-028118.hdr.sgml : 20170517
<ACCEPTANCE-DATETIME>20170517124805
ACCESSION NUMBER:		0001144204-17-028118
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		2
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20161231
</ITEM>
<ITEM>
<ITEM-NUMBER>1.02
<ITEM-PERIOD>20161231
</ITEM>
</RULE>
FILED AS OF DATE:		20170517
DATE AS OF CHANGE:		20170517

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AUDIOCODES LTD
		CENTRAL INDEX KEY:			0001086434
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-30070
		FILM NUMBER:		17850835

	BUSINESS ADDRESS:	
		STREET 1:		1 HAYARDEN STREET
		CITY:			AIRPORT CITY, LOD, ISRAEL
		STATE:			L3
		ZIP:			70151
		BUSINESS PHONE:		97239764000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 255
		CITY:			BEN GURION AIRPORT
		STATE:			L3
		ZIP:			70100
</SEC-HEADER>
<DOCUMENT>
<TYPE>SD
<SEQUENCE>1
<FILENAME>v467273_sd.htm
<DESCRIPTION>FORM SD
<TEXT>
Document 1 - file: v467273_sd.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.01
<SEQUENCE>2
<FILENAME>v467273_ex1-01.htm
<DESCRIPTION>EXHIBIT 1.01
<TEXT>
Document 2 - file: v467273_ex1-01.htm

</DOCUMENT>
</SEC-DOCUMENT>