<SEC-DOCUMENT>0001144204-19-014792-index.html : 20190319
<SEC-HEADER>0001144204-19-014792.hdr.sgml : 20190319
<ACCEPTANCE-DATETIME>20190319122426
ACCESSION NUMBER:		0001144204-19-014792
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20190319
DATE AS OF CHANGE:		20190319
EFFECTIVENESS DATE:		20190319

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-230388
		FILM NUMBER:		19690813

	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>S-8
<SEQUENCE>1
<FILENAME>tv516408_s-8.htm
<DESCRIPTION>FORM S-8
<TEXT>
Document 1 - file: tv516408_s-8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.5
<SEQUENCE>2
<FILENAME>tv516408_ex4-5.htm
<DESCRIPTION>EXHIBIT 4.5
<TEXT>
Document 2 - file: tv516408_ex4-5.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>3
<FILENAME>tv516408_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 3 - file: tv516408_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>tv516408_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
Document 4 - file: tv516408_ex23-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: image_001.jpg

</DOCUMENT>
</SEC-DOCUMENT>