<SEC-DOCUMENT>0001144204-16-109037-index.html : 20160621
<SEC-HEADER>0001144204-16-109037.hdr.sgml : 20160621
<ACCEPTANCE-DATETIME>20160621080808
ACCESSION NUMBER:		0001144204-16-109037
CONFORMED SUBMISSION TYPE:	SC TO-I/A
PUBLIC DOCUMENT COUNT:		9
FILED AS OF DATE:		20160621
DATE AS OF CHANGE:		20160621

SUBJECT COMPANY:	

	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:		SC TO-I/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-59711
		FILM NUMBER:		161723379

	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

FILED BY:		

	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:		SC TO-I/A

	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>SC TO-I/A
<SEQUENCE>1
<FILENAME>v442616_sctoia.htm
<DESCRIPTION>SC TO-I/A
<TEXT>
Document 1 - file: v442616_sctoia.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(A)(1)(C)
<SEQUENCE>2
<FILENAME>v442616_exha1c.htm
<DESCRIPTION>EXHIBIT (A)(1)(C)
<TEXT>
Document 2 - file: v442616_exha1c.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.(A)(5)(C)
<SEQUENCE>3
<FILENAME>v442616_ex99a5c.htm
<DESCRIPTION>EXHIBIT (A)(5)(C)
<TEXT>
Document 3 - file: v442616_ex99a5c.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>tpg3a.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 4 - file: tpg3a.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>tpg3b.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: tpg3b.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>tpg3c.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: tpg3c.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>line.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 7 - file: line.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>spacer.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 8 - file: spacer.gif

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>logo_alliance-advisors.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 9 - file: logo_alliance-advisors.jpg

</DOCUMENT>
</SEC-DOCUMENT>