A Registered Limited Liability Partnership

666 Fifth Avenue, 31st Floor

New York, New York 10103-3198

www.fulbright.com

ngold@fulbright.com

Direct Dial: (212) 318-3022

Telephone:

Facsimile:

(212) 318-3000

(212) 318-3400

August 11, 2010

VIA EDGAR

Brandon A. Hill, Esq.

Attorney-Adviser

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:

AudioCodes Ltd.

Form 20-F for Fiscal Year Ended December 31, 2009

Filed June 29, 2010

File No. 000-30070

Dear Mr. Hill:

This letter confirms that AudioCodes Ltd. has requested an extension until September 15, 2010 to respond to the Staff’s comment letter, dated August 9, 2010, and that the Staff has granted this extension.

	Very truly yours,
	/s/ NEIL GOLD
	Neil Gold

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