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
