<SEC-DOCUMENT>0001104659-22-063662-index.html : 20220523
<SEC-HEADER>0001104659-22-063662.hdr.sgml : 20220523
<ACCEPTANCE-DATETIME>20220523090022
ACCESSION NUMBER:		0001104659-22-063662
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		2
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20211231
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<ITEM>
<ITEM-NUMBER>1.02
<ITEM-PERIOD>20211231
</ITEM>
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FILED AS OF DATE:		20220523
DATE AS OF CHANGE:		20220523

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AUDIOCODES LTD
		CENTRAL INDEX KEY:			0001086434
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		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:		22949702

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>SD
<SEQUENCE>1
<FILENAME>tm2215942d1_sd.htm
<DESCRIPTION>FORM SD
<TEXT>
Document 1 - file: tm2215942d1_sd.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.01
<SEQUENCE>2
<FILENAME>tm2215942d1_ex1-01.htm
<DESCRIPTION>EXHIBIT 1.01
<TEXT>
Document 2 - file: tm2215942d1_ex1-01.htm

</DOCUMENT>
</SEC-DOCUMENT>