<SEC-DOCUMENT>0001976408-24-000003.txt : 20240103
<SEC-HEADER>0001976408-24-000003.hdr.sgml : 20240103
<ACCEPTANCE-DATETIME>20240103061803
ACCESSION NUMBER:		0001976408-24-000003
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240103
DATE AS OF CHANGE:		20240103

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:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	000-30070
		FILM NUMBER:		24504308

	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

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Aldema Lior
		CENTRAL INDEX KEY:			0001973170
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		C/O AUDIOCODES LTD., 1 HAYARDEN STREET
		CITY:			AIRPORT CITY, LOD
		STATE:			L3
		ZIP:			7019900
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001973170</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001086434</issuerCik>
      <issuerName>AUDIOCODES LTD</issuerName>
      <secFileNumber>000-30070</secFileNumber>
      <issuerAddress>
        <com:street1>1 HAYARDEN STREET</com:street1>
        <com:city>AIRPORT CITY, LOD, ISRAEL</com:city>
        <com:stateOrCountry>L3</com:stateOrCountry>
        <com:zipCode>70151</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>97239764000</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Aldema Lior</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Ordinary</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Oppenheimer &amp; Co. Inc.</name>
        <address>
          <com:street1>85 Broad St.</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10004</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>47258</noOfUnitsSold>
      <aggregateMarketValue>570404.06</aggregateMarketValue>
      <noOfUnitsOutstanding>31688544</noOfUnitsOutstanding>
      <approxSaleDate>01/02/2024</approxSaleDate>
      <securitiesExchangeName>Nasdaq</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary</securitiesClassTitle>
      <acquiredDate>04/29/2019</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Units</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>30000</amountOfSecuritiesAcquired>
      <paymentDate>04/29/2019</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary</securitiesClassTitle>
      <acquiredDate>04/26/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Units</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>45000</amountOfSecuritiesAcquired>
      <paymentDate>04/26/2020</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary</securitiesClassTitle>
      <acquiredDate>04/26/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Units</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>45000</amountOfSecuritiesAcquired>
      <paymentDate>04/26/2021</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary</securitiesClassTitle>
      <acquiredDate>04/28/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Units</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>6500</amountOfSecuritiesAcquired>
      <paymentDate>04/28/2022</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary</securitiesClassTitle>
      <acquiredDate>04/28/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Units</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>45000</amountOfSecuritiesAcquired>
      <paymentDate>04/28/2022</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary</securitiesClassTitle>
      <acquiredDate>05/08/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Units</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>45000</amountOfSecuritiesAcquired>
      <paymentDate>05/08/2023</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>Under a 10b5-1 sale plan adopted on 09/14/2023</remarks>
    <noticeSignature>
      <noticeDate>01/02/2024</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>09/14/2023</planAdoptionDate>
      </planAdoptionDates>
      <signature>Aldema Lior</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
