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SEC Comment Letter 0000000000-24-008158 to AUDIOCODES LTD (AUDC) (CIK 0001086434) (AUDC)

AUDIOCODES LTD (AUDC) (CIK 0001086434)
Date: July 18, 2024 · CIK: 0001086434 · Accession: 0000000000-24-008158

AI Filing Summary & Sentiment

File numbers found in text: 000-30070

Date
July 18, 2024
Author
Not clearly detected
Form
UPLOAD
Company
AUDIOCODES LTD (AUDC) (CIK 0001086434)

Letter

July 18, 2024 Niran Baruch Chief Financial Officer AUDIOCODES LTD 1 Hayarden Steet Airport City Lod 7019900, Israel Re:AUDIOCODES LTD Form 20-F for the Year Ended December 31, 2023 Form 6-K furnished May 7, 2024 File No. 000-30070 Dear Niran Baruch: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

Show Raw Text
July 18, 2024
Niran Baruch
Chief Financial Officer
AUDIOCODES LTD
1 Hayarden Steet
Airport City Lod 7019900, Israel
Re:AUDIOCODES LTD
Form 20-F for the Year Ended December 31, 2023
Form 6-K furnished May 7, 2024
File No. 000-30070
Dear Niran Baruch:
            We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing