SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SPECIALIZED DISCLOSURE REPORT
(Exact name of registrant as specified in
(State or other jurisdiction of
(Commission file number)
incorporation or organization)
Hayarden St. 1,
Airport City, Lod, Israel 7019900
(Address of principal
Ofer Nimtsovich, 972-3-9764000_
(Name and telephone number, including area
code, of the person to contact in connection with this report)
Check the appropriate box to indicate the
rule pursuant to which this form is being filed, and provide the period to which the information in this form applies:
Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31,
Section 1 – Conflict Minerals
This Specialized Disclosure Report on Form
SD (“Form SD”) of AudioCodes Ltd. (“AudioCodes,” “we,” “us,” or “our”)
for the year ended December 31, 2018 is presented to comply with Rule 13p-1 under the Securities Exchange Act of 1934, as amended.
Item 1.01 Conflict Minerals Disclosure
AudioCodes evaluated its current product
lines and determined that certain products we manufacture or contract to manufacture contain tin, tungsten, tantalum and/or gold,
which are defined as “conflict minerals” by the United States Securities and Exchange Commission, that are necessary
to the functionality or production of our products. Accordingly, AudioCodes is filing this disclosure along with a Conflict Minerals
Report to disclose the measures we have taken to determine the origin of the conflict minerals used in our products.
Conflict Minerals Disclosure
We undertook due diligence measures, including
surveying our direct suppliers through an industry-standard survey template for conflict minerals, to try to determine the sources
of these minerals, which we purchase through a complex supply chain. Currently, we do not have sufficient information from all
our suppliers or other sources to determine the country of origin of the conflict minerals used in our products or identify the
facilities used to process those conflict minerals.
A copy of our Conflict Minerals Report
is filed as Exhibit 1.01 hereto. Our Conflict Minerals Report, as well as our Conflict Minerals Policy, are publicly available
on our website at https://www.audiocodes.com/corporate/audiocodes-going-sustainable under the heading "Conflict Minerals”.
Except as expressly provided herein, the information on, or that can be accessed through, our website is not part of this Form
Item 1.02 Exhibit
See Item 2.01 below.
Section 2 –
Item 2.01. Exhibits
Exhibit 1.01 - Conflict Minerals Report
as required by Items 1.01 and 1.02 of this Form.
Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.
/s/ Ofer Nimtsovich
Name: Ofer Nimtsovich
Title: Chief Operating Officer (COO)
May 13, 2019