<SEC-DOCUMENT>0001104659-24-064114-index.html : 20240522
<SEC-HEADER>0001104659-24-064114.hdr.sgml : 20240522
<ACCEPTANCE-DATETIME>20240522110015
ACCESSION NUMBER:		0001104659-24-064114
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		2
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20231231
</ITEM>
<ITEM>
<ITEM-NUMBER>1.02
<ITEM-PERIOD>20231231
</ITEM>
</RULE>
FILED AS OF DATE:		20240522
DATE AS OF CHANGE:		20240522

FILER:

	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:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-30070
		FILM NUMBER:		24972122

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>SD
<SEQUENCE>1
<FILENAME>tm2415007d1_sd.htm
<DESCRIPTION>FORM SD
<TEXT>
Document 1 - file: tm2415007d1_sd.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.01
<SEQUENCE>2
<FILENAME>tm2415007d1_ex10-1.htm
<DESCRIPTION>EXHIBIT 10.1
<TEXT>
Document 2 - file: tm2415007d1_ex10-1.htm

</DOCUMENT>
</SEC-DOCUMENT>