<SEC-DOCUMENT>0001104659-20-068645.txt : 20200602
<SEC-HEADER>0001104659-20-068645.hdr.sgml : 20200602
<ACCEPTANCE-DATETIME>20200602064347
ACCESSION NUMBER:		0001104659-20-068645
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20200602
FILED AS OF DATE:		20200602
DATE AS OF CHANGE:		20200602

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:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-30070
		FILM NUMBER:		20935563

	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>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;6-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Report of Foreign Private Issuer </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Pursuant to Rule 13a-16 or 15d-16</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>of the Securities Exchange Act of 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">For the Month of June 2020</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Commission file number 0-30070</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>AUDIOCODES LTD.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Translation of registrant&rsquo;s name
into English)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>1 Hayarden Street &bull; Airport City,
Lod 7019900 &bull; ISRAEL</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of principal executive office)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant files or will
file annual reports under cover of Form&nbsp;20-F or Form&nbsp;40-F.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Form
20-F </FONT><FONT STYLE="font-family: Wingdings">x</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp; &nbsp;
Form 40-F </FONT><FONT STYLE="font-family: Wingdings">&uml;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark if the registrant is submitting the Form&nbsp;6-K
in paper as permitted by Regulation S-T Rule 101(b)(1): ____</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Note:</B> Regulation S-T Rule 101(b)(1) only permits the
submission in paper of a Form&nbsp;6-K if submitted solely to provide an attached annual report to security holders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark if the registrant is submitting the Form&nbsp;6-K
in paper as permitted by Regulation S-T Rule 101(b)(7): ____</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Note:</B> Regulation S-T Rule 101(b)(7) only permits the
submission in paper of a Form&nbsp;6-K if submitted to furnish a report or other document that the registrant foreign private issuer
must furnish and make public under the laws of the jurisdiction in which the registrant is incorporated, domiciled or legally organized
(the registrant's &quot;home country&quot;), or under the rules of the home country exchange on which the registrant's securities
are traded, as long as the report or other document is not a press release, is not required to be and has not been distributed
to the registrant's security holders, and, if discussing a material event, has already been the subject of a Form&nbsp;6-K submission
or other Commission filing on EDGAR.</P>



<P STYLE="margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On June 2, 2020, AudioCodes
Ltd. issued a press release announcing the launch of an underwritten public offering of its ordinary shares. A copy of the press
release is attached hereto as Exhibit 1 and incorporated by reference herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The information set forth in the press release attached as Exhibit 1 to this Report on Form 6-K is hereby incorporated by
reference into (i) the Registrant&rsquo;s Registration Statement on Form S-8, File No. 333-11894; (ii) the Registrant&rsquo;s
Registration Statement on Form S-8, File No. 333-13268; (iii) the Registrant&rsquo;s Registration Statement on Form S-8, File
No. 333-105473; (iv) the Registrant&rsquo;s Registration Statement on Form S-8, File No. 333-144825; (v) the Registrant&rsquo;s
Registration Statement on Form S-8, File No. 333-160330; (vi) the Registrant&rsquo;s Registration Statement on Form S-8, File
No. 333-170676; (vii) the Registrant&rsquo;s Registration Statement on Form S-8, File No. 333-190437; (viii) the Registrant&rsquo;s
Registration Statement on Form S-8, File No. 333-210438; and (ix) the Registrant&rsquo;s Registration Statement on Form S-8,
File No. 333-230388.</P>



<P STYLE="margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SIGNATURE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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,
thereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">AUDIOCODES LTD.</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Registrant)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 65%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 30%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By: </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ ITAMAR ROSEN</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Itamar Rosen, Advocate</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Chief Legal Officer and Company Secretary</I></FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dated: June 2, 2020</P>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">EXHIBIT INDEX</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit No.</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 89%; border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Press release, dated June 2, 2020, announcing launch of underwritten public offering of ordinary shares.</FONT></TD></TR>
</TABLE>


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<FILENAME>tm2021585d1_ex-1.htm
<DESCRIPTION>EXHIBIT 1
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<P STYLE="text-align: right; margin: 0"><B>Exhibit 1</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: rgb(0,64,120) 2.5pt solid; padding-top: 2pt; font-size: 10pt; width: 73%"><IMG SRC="image_001.gif" ALT=""></TD>
    <TD STYLE="padding-top: 2pt; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: rgb(0,176,240) 2.5pt solid; padding-top: 2pt; text-align: right; font-size: 10pt; vertical-align: bottom; width: 25%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; color: #44546A"><I></I></FONT>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; color: #1F497D"><I>AudioCodes Press Release&nbsp;</I></P>



<FONT STYLE="font: 10pt Times New Roman, Times, Serif; color: #44546A"><I></I></FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 14pt"><B>P R E S S R E L E A S E</B></FONT></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 34%; padding-bottom: 10pt; font-size: 10pt"><B>Company Contact</B></TD>
    <TD STYLE="width: 37%; padding-bottom: 10pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 29%; padding-bottom: 10pt; font-size: 10pt"><B>IR Agency Contact</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Shirley Nakar - Orgad<BR>
        Director, Investor Relations<BR>
        AudioCodes</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Tel: +972-3-976-4000</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">shirley@audiocodes.com<BR>
        </P></TD>
    <TD STYLE="padding-bottom: 10pt; font-size: 10pt">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Brett Maas, Managing Partner Hayden IR</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Tel: +1-646-536-7331</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Brett@haydenir.com</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #1F497D"><B>&nbsp;</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #1F497D"><B>AudioCodes Announces
Launch of Public Offering of Ordinary Shares</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #1F497D"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Lod, Israel &ndash; June 2, 2020 - AudioCodes
(NASDAQ: AUDC) Press Release</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">AudioCodes today announced the launch of
an underwritten public offering of 2,600,000 ordinary shares pursuant to a registration statement on Form F-3 filed with the Securities
and Exchange Commission (&ldquo;SEC&rdquo;). AudioCodes expects to grant the underwriters a 30-day option to purchase up to an
additional 390,000 ordinary shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">AudioCodes intends to use the proceeds
from the offering for general corporate purposes, including, among other things, working capital requirements and possible future
acquisitions. AudioCodes has no agreements or understandings with respect to any acquisition or investment at this time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BofA Securities, Inc. and Citigroup are
acting as lead bookrunners and representatives of the underwriters for this offering. Barclays Capital Inc. and Jefferies LLC are
also acting as bookrunners and Needham &amp; Company, LLC is acting as co-manager in the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">AudioCodes has filed a preliminary prospectus
supplement to its shelf registration statement on Form F-3 with the SEC for the proposed offering of its ordinary shares. The proposed
offering will be made only by means of a prospectus supplement and the accompanying prospectus. When available, a copy of the preliminary
prospectus supplement relating to the offering and accompanying prospectus may be obtained from:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">BofA Securities, NC1-004-03-43, 200 North College Street, 3rd floor, Charlotte NC 28255-0001, Attn:
Prospectus Department or via email dg.prospectus_requests@bofa.com; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Citigroup Global Markets Inc., c/o Broadridge Financial Solutions, 1155 Long Island Avenue, Edgewood,
New York 11717, via telephone: 1-800-831-9146 or via email prospectus@citi.com.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The offering of these securities is being
made under an effective shelf registration statement on file with the SEC. The registration statement can be accessed through the
SEC&rsquo;s website at www.sec.gov. This press release shall not constitute an offer to sell or the solicitation of an offer to
buy nor may there be any sale of these securities in any state or jurisdiction in which such an offer, solicitation or sale would
be unlawful prior to registration or qualification under the securities laws of any such state or jurisdiction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="border-bottom: rgb(0,64,120) 2.5pt solid; padding-top: 2pt; font-size: 10pt; width: 73%"><IMG SRC="image_001.gif" ALT=""></TD><TD STYLE="padding-top: 2pt; width: 2%">&nbsp;</TD><TD STYLE="border-bottom: rgb(0,176,240) 2.5pt solid; padding-top: 2pt; text-align: right; font-size: 10pt; vertical-align: bottom; width: 25%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; color: #44546A"><I></I></FONT> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; color: #1F497D"><I>AudioCodes Press Release&nbsp;</I></P><FONT STYLE="font: 10pt Times New Roman, Times, Serif; color: #44546A"><I></I></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #1F497D"><B>About AudioCodes</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #1F497D">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">AudioCodes Ltd. (NASDAQ, TASE: AUDC) is
a leading vendor of advanced communications software and productivity solutions for the digital workplace. AudioCodes enables enterprises
and service providers to build and operate all-IP voice networks for unified communications, contact centers, and hosted business
services.&nbsp;AudioCodes offers a broad range of innovative products, solutions and services that are used by large multi-national
enterprises and leading tier-1 operators around the world.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Statements concerning AudioCodes' business
outlook or future economic performance; product introductions and plans and objectives related thereto; and statements concerning
assumptions made or expectations as to any future events, conditions, performance or other matters, are &quot;forward-looking statements''
as that term is defined under U.S. Federal securities laws. All statements contained in this release that do not relate to matters
of historical fact should be considered forward-looking statements, including, without limitation, statements that include the
words &ldquo;expect,&rdquo; &ldquo;intend,&rdquo; &ldquo;plan,&rdquo; &ldquo;believe,&rdquo; &ldquo;project,&rdquo; &ldquo;forecast,&rdquo;
 &ldquo;estimate,&rdquo; &ldquo;may,&rdquo; &ldquo;should,&rdquo; &ldquo;anticipate&rdquo; and similar statements of a future or
forward-looking nature. These Forward-looking statements are based on management&rsquo;s current expectations. These statements
are neither promises nor guarantees, but involve and are subject to various risks, uncertainties and other factors that could cause
actual results to differ materially from those stated in such statements. These risks, uncertainties and factors include, but are
not limited to: the effect of global economic conditions in general and conditions in AudioCodes' industry and target markets in
particular; shifts in supply and demand; market acceptance of new products and the demand for existing products; the impact of
competitive products and pricing on AudioCodes' and its customers' products and markets; timely product and technology development,
upgrades and the ability to manage changes in market conditions as needed; possible need for additional financing; the ability
to satisfy covenants in the Company&rsquo;s loan agreements; possible disruptions from acquisitions; the ability of AudioCodes
to successfully integrate the products and operations of acquired companies into AudioCodes&rsquo; business; possible adverse impact
of the COVID-19 pandemic on our business and results of operations; and other factors detailed in AudioCodes' filings with the
Securities and Exchange Commission as such factors may be updated from time to time in our other filings with the SEC, including
the registration statement relating to the offering, which are accessible on the SEC&rsquo;s website at www.sec.gov. In light of
these risks, uncertainties and assumptions, the forward-looking events and circumstances discussed in this release are inherently
uncertain and may not occur, and actual results could differ materially and adversely from those anticipated or implied in the
forward-looking statements. Accordingly, you should not rely upon forward-looking statements as predictions of future events. In
addition, the forward-looking statements made in this release relate only to events or information as of the date on which the
statements are made in this release. Except as required by law, we undertake no obligation to update or revise publicly any forward-looking
statements, whether as a result of new information, future events or otherwise, after the date on which the statements are made
or to reflect the occurrence of unanticipated events.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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