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
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File numbers found in text: 000-30070
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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