<SEC-DOCUMENT>0001976408-26-000135.txt : 20260316
<SEC-HEADER>0001976408-26-000135.hdr.sgml : 20260316
<ACCEPTANCE-DATETIME>20260316091415
ACCESSION NUMBER:		0001976408-26-000135
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20260316
FILED AS OF DATE:		20260316
DATE AS OF CHANGE:		20260316

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ADLERSBERG SHABTAI
		CENTRAL INDEX KEY:			0001215547
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-30070
		FILM NUMBER:		26754738

	MAIL ADDRESS:	
		STREET 1:		1 HAYARDEN STREET
		STREET 2:		AIRPORT CITY
		CITY:			LOD
		STATE:			L3
		ZIP:			70151

ISSUER:		

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

	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>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0206</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2026-03-16</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001086434</issuerCik>
        <issuerName>AUDIOCODES LTD</issuerName>
        <issuerTradingSymbol>AUDC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001215547</rptOwnerCik>
            <rptOwnerName>ADLERSBERG SHABTAI</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1 HAYARDEN STREET</rptOwnerStreet1>
            <rptOwnerStreet2>AIRPORT CITY</rptOwnerStreet2>
            <rptOwnerCity>LOD</rptOwnerCity>
            <rptOwnerState>L3</rptOwnerState>
            <rptOwnerZipCode>70151</rptOwnerZipCode>
            <rptOwnerStateDescription>ISRAEL</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President and Chief Executive</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10000</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>30000</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>50000</value>
                    <footnoteId id="F3"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>70000</value>
                    <footnoteId id="F4"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4712253</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>15.93</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2019-09-14</value>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <value>2026-06-14</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>15000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The Reporting Person was granted restricted stock units (&quot;RSUs&quot;), which each represent a contingent right to receive one share of ordinary stock of Audicodes Ltd (the &quot;Company&quot;). The RSUs vest in sixteen equal quarterly installments over a four-year period with the first quarterly vesting date on 12/14/2022 subject to the Reporting Person's continued service to the Company or its subsidiaries through each vesting date.</footnote>
        <footnote id="F2">The Reporting Person was granted restricted stock units (&quot;RSUs&quot;), which each represent a contingent right to receive one share of ordinary stock of Audicodes Ltd (the &quot;Company&quot;). The RSUs vest in sixteen equal quarterly installments over a four-year period with the first quarterly vesting date on 12/14/2023 subject to the Reporting Person's continued service to the Company or its subsidiaries through each vesting date.</footnote>
        <footnote id="F3">The Reporting Person was granted restricted stock units (&quot;RSUs&quot;), which each represent a contingent right to receive one share of ordinary stock of Audicodes Ltd (the &quot;Company&quot;). The RSUs vest in sixteen equal quarterly installments over a four-year period with the first quarterly vesting date on 12/14/2024 subject to the Reporting Person's continued service to the Company or its subsidiaries through each vesting date.</footnote>
        <footnote id="F4">The Reporting Person was granted restricted stock units (&quot;RSUs&quot;), which each represent a contingent right to receive one share of ordinary stock of Audicodes Ltd (the &quot;Company&quot;). The RSUs vest in sixteen equal quarterly installments over a four-year period with the first quarterly vesting date on 12/14/2025 subject to the Reporting Person's continued service to the Company or its subsidiaries through each vesting date.</footnote>
        <footnote id="F5">The Options vest in sixteen equal quarterly installments over a four-year period with the first quarterly vesting date on 09/14/2019 subject to the Reporting Person's continued service to the Company or its subsidiaries through each vesting date.</footnote>
    </footnotes>

    <remarks>This Form 3 is being filed to report the Reporting Persons beneficial ownership of securities of the Issuer as of the date the Reporting Person became subject to the reporting requirements of Section 16 of the Securities Exchange Act of 1934.</remarks>

    <ownerSignature>
        <signatureName>Shabtai Adlersberg by: Oppenheimer Israel, as Attorney-in-fact</signatureName>
        <signatureDate>2026-03-16</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>poashabtaiadlersberg.htm
<DESCRIPTION>POWER OF ATTORNEY FOR SECTION 16 FILINGS
<TEXT>
<html>
<head>
<title>poashabtaiadlersberg</title>
</head>
<body>
<pre>
POWER OF ATTORNEY
The undersigned hereby constitutes and appoints Oppenheimer Opco Israel Ltd ('Oppenheimer') and its associates, the undersigned's true and lawful attorney-in-fact to:
(1) prepare, execute in the undersigned's name and on the undersigned's behalf, and submit to the U.S. Securities and Exchange Commission (the 'SEC'), in the undersigned's capacity as an officer, director or other Section 16 reporting person of AudioCodes Ltd.  (the 'Company'), all filings (including SEC Forms 3, 4 and 5) (each a 'Filing') required under Section 16 of the Securities Exchange Act of 1934 and the rules and regulations promulgated thereunder (the 'Exchange Act') and any related documents or filings thereto;
(2) do and perform any and all acts for and on behalf of the undersigned that may be necessary or desirable to complete and execute any Filing and timely file any such forms with the SEC and any stock exchange or similar authority; and
(3) take any other action of any type whatsoever in connection with the foregoing which, in the opinion of Oppenheimer, may be of benefit to, in the best interest of, or legally required by, the undersigned, it being understood that the documents executed by Oppenheimer on behalf of the undersigned pursuant to this Power of Attorney shall be in such form and shall contain such terms and conditions as Oppenheimer may approve in  sole discretion.
The undersigned hereby grants to  Oppenheimer full power and authority to do and perform each and every act and thing whatsoever requisite, necessary or proper to be done in the exercise of any of the rights and powers herein granted, as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution and revocation, hereby ratifying and confirming all that  Oppenheimer, shall lawfully do or cause to be done by virtue of this Power of Attorney and the rights and powers herein granted. The undersigned acknowledges that Oppenheimer in serving in such capacity at the request of the undersigned, is not assuming, nor is the Company assuming, any of the undersigned's responsibilities to comply with Section 16 of the Securities Exchange Act of 1934, which responsibility remains solely with the undersigned.
The undersigned agrees that Oppenheimer may rely entirely and conclusively on information furnished orally or in writing by the undersigned to the Company, and the undersigned agrees to promptly provide to the Company all information, certifications and supporting documentation necessary or appropriate for the preparation, execution and timely filing of any Filing. The undersigned also agrees to indemnify and hold harmless the Company and  Oppenheimer against any losses, claims, damages or liabilities (or actions in these respects) that arise out of or are based on any untrue statement or omission of necessary facts in the information provided by the undersigned for purposes of executing, acknowledging, delivering and making any Filing   (including amendments thereto) and agrees to reimburse the Company and Oppenheimer for any legal or other expenses reasonably incurred in connection with investigating or defending against any such loss, claim, damage, liability or action.
This Power of Attorney shall remain in full force and effect until the undersigned is no longer required to make any Filing with respect to the undersigned's holdings of and transactions in securities of the Company pursuant to Section 16 of the Exchange Act, unless earlier revoked by the undersigned in a signed writing delivered to the foregoing attorneys-in-fact.
The undersigned certifies that the Company is authorized to provide Oppenheimer with all information the Company maintains or requires for purposes of Section 16 reporting and any filings made pursuant thereto.
IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be executed as of
Name Shabtai Adlersberg
Date 03/05/2026
</pre>
</body>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
