<SEC-DOCUMENT>0001104659-25-011322.txt : 20250211
<SEC-HEADER>0001104659-25-011322.hdr.sgml : 20250211
<ACCEPTANCE-DATETIME>20250211120032
ACCESSION NUMBER:		0001104659-25-011322
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250211
DATE AS OF CHANGE:		20250211

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:		25608458

	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:			ADLERSBERG SHABTAI
		CENTRAL INDEX KEY:			0001215547
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A

	MAIL ADDRESS:	
		STREET 1:		1 HAYARDEN STREET
		STREET 2:		AIRPORT CITY
		CITY:			LOD
		STATE:			L3
		ZIP:			70151
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: ADLERSBERG SHABTAI -->
          <cik>0001215547</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>22</amendmentNo>
      <securitiesClassTitle>Ordinary Shares, NIS 0.01 par value</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2024</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001086434</issuerCik>
        <issuerName>AudioCodes Ltd.</issuerName>
        <issuerCusip>M15342104</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>6 Ofra Haza Street</com:street1>
          <com:city>Or Yehuda</com:city>
          <com:stateOrCountry>L3</com:stateOrCountry>
          <com:zipCode>6032303</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Shabtai Adlersberg</reportingPersonName>
      <citizenshipOrOrganization>L3</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>4692253.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>4692253.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>4692253.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>15.8</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>The percentage calculation in Item 11 is rounded to the nearest tenth and based on 29,759,755 outstanding shares as of December 31, 2024 (which does not include treasury shares outstanding as of December 31, 2024). Such calculation includes options to purchase 80,000 ordinary shares that are currently exercisable or exercisable within 60 days of December 31, 2024.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>AudioCodes Ltd.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>6 Ofra Haza Street Or Yehuda, Israel, 6032303</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Shabtai Adlersberg</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>6 Ofra Haza Street, Or Yehuda, 6032303</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Israel</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>4,692,253</amountBeneficiallyOwned>
        <classPercent>15.8</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>4,692,253</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>4,692,253</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>Y</notApplicableFlag>
      </item10>
    </items>
    <exhibitInfo>Not applicable.</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>Shabtai Adlersberg</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Shabtai Adlersberg</signature>
        <title>Shabtai Adlersberg</title>
        <date>02/11/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureComments>Not applicable.</signatureComments>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
