<SEC-DOCUMENT>0001178913-24-002216-index.html : 20240716
<SEC-HEADER>0001178913-24-002216.hdr.sgml : 20240716
<ACCEPTANCE-DATETIME>20240716132935
ACCESSION NUMBER:		0001178913-24-002216
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20240716
DATE AS OF CHANGE:		20240716
GROUP MEMBERS:		IDO NOUBERGER
GROUP MEMBERS:		VALUE BASE FUND GENERAL PARTNER LTD., ACTING AS THE GENERAL
GROUP MEMBERS:		VICTOR SHAMRICH

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AUDIOCODES LTD
		CENTRAL INDEX KEY:			0001086434
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-59711
		FILM NUMBER:		241119268

	BUSINESS ADDRESS:	
		STREET 1:		6 OFRA HAZA STREET
		CITY:			OR YEHUDA
		STATE:			L3
		ZIP:			70151
		BUSINESS PHONE:		97239764000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 255
		CITY:			BEN GURION AIRPORT
		STATE:			L3
		ZIP:			70100

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Value Base Ltd.
		CENTRAL INDEX KEY:			0001992355
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		23 YEHUDA HALEVI ST.
		STREET 2:		27TH FLOOR, DISCOUNT BANK TOWER
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			6513601
		BUSINESS PHONE:		972-3-622-3381

	MAIL ADDRESS:	
		STREET 1:		23 YEHUDA HALEVI ST.
		STREET 2:		27TH FLOOR, DISCOUNT BANK TOWER
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			6513601
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>zk2431677.htm
<DESCRIPTION>SC 13G
<TEXT>
Document 1 - file: zk2431677.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>exhibit-1.htm
<DESCRIPTION>EXHIBIT 1
<TEXT>
Document 2 - file: exhibit-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>exhibit-2.htm
<DESCRIPTION>EXHIBIT 2
<TEXT>
Document 3 - file: exhibit-2.htm

</DOCUMENT>
</SEC-DOCUMENT>