0001144204-12-051969.txt : 20121127 0001144204-12-051969.hdr.sgml : 20121127 20120919102802 ACCESSION NUMBER: 0001144204-12-051969 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120919 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: CORRESP 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 CORRESP 1 filename1.htm

September 19, 2012

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Attention: Jonathan Groff

		Re:	AudioCodes Ltd.
			Form 20-F for the fiscal year ended December 31, 2011
			Filed April 19, 2012
			File No. 000-30070

Dear Mr. Groff:

As discussed with our U.S. counsel, Neil Gold of Fulbright & Jaworski L.L.P., AudioCodes Ltd. will respond to the comment letter, dated September 12, 2012, from the Securities and Exchange Commission by October 19, 2012.

Very truly yours,

/s/ Guy Avidan

Guy Avidan

Chief Financial Officer