<SEC-DOCUMENT>0001178913-25-000196-index.html : 20250122
<SEC-HEADER>0001178913-25-000196.hdr.sgml : 20250122
<ACCEPTANCE-DATETIME>20250122165610
ACCESSION NUMBER:		0001178913-25-000196
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250122

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:		SCHEDULE 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-59711
		FILM NUMBER:		25546545

	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:		SCHEDULE 13G/A

	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>SCHEDULE 13G/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
Document 1 - file: primary_doc.html

Document 1 - RAW XML: primary_doc.xml

</DOCUMENT>
</SEC-DOCUMENT>