Dim partyA As String
      'ivrXML << "ivr:<?xml version=\"1.0\"?><vxml version=\"1.0\"><form id=\"PlayFile\">
      '<transfer bridge=\"false\" dest=\"pc:*;Auto-Answer=1\">
      '<audio src=\"" << PURL(PFilePath(command.m_param.m_playWav.m_file)) << "\"/>
      '</transfer></form></vxml>";
      partyA = "ivr:<?xml version=" & Chr(34) & "1.0" & Chr(34) & "?><vxml version=" & _
       Chr(34) & "1.0" & Chr(34) & "><form id=" & Chr(34) & "PlayFile" & Chr(34) & _
       "><transfer bridge=" & Chr(34) & "false" & Chr(34) & " dest=" & Chr(34) & _
       "pc:*;Auto-Answer=1" & Chr(34) & "><audio src=" & Chr(34) & _
       PathForIVR(AudioFile) & _
       Chr(34) & "/></transfer></form></vxml>"

Private Type DTMF
    bytTones() As Byte
End Type
Public udtDTMF As DTMF 'массив memory file

  PlayPhoneTone = snd_PlayFile(err_text, device, "", VarPtr(udtDTMF.bytTones(0)), _
   UBound(udtDTMF.bytTones) + 1, True, silence_duration, NumOfRet)

Public Function snd_PlayFile(ByRef err_text As String, ByVal device_name As String, _
...
 Optional ByVal ptr_MemoryFile As Long = 0, Optional ByVal len_MemoryFile As Long = 0, _

snd_OpenWaveFile(err_text, sSoundFile, ptr_MemoryFile, len_MemoryFile)

   ' Open the input file
   Else 'memory file
     With mmioinf
       .pIOProc = 0
       .pchBuffer = ptr_MemoryFile
       .fccIOProc = mmioStringToFOURCC("MEM", 0) 'FOURCC_MEM
       .cchBuffer = len_MemoryFile ' 32378
       '.adwInfo(0) = 1
     End With
     hMmioIn = mmioOpen(vbNullString, mmioinf, MMIO_READ) 'MMIO_CREATE MMIO_READWRITE Or MMIO_ALLOCBUF
...

  Dim FileHandle As Integer         ' file handle, from freefile()
  Dim FilePos As Long               ' pointer to last byte read/written
  FileHandle = FreeFile(0)
  FilePos = 1
  Open "test.wav" For Binary Access Write Lock Write As FileHandle
  Put FileHandle, FilePos, udtDTMF.bytTones
  FilePos = FilePos + UBound(udtDTMF.bytTones) + 1
  Close FileHandle

        Case PhoneTone.RingbackTone
          'Ringback (RU) 425 & 425     1.0     4.0
          fr_1 = 425
          fr_2 = 425
          play_duration = 1
          silence_duration = 4000

  Dim FileHandle As Integer         ' file handle, from freefile()
  Dim FilePos As Long               ' pointer to last byte read/written
  FileHandle = FreeFile(0)
  FilePos = 1
  Open "test.wav" For Binary Access Write Lock Write As FileHandle
  Put FileHandle, FilePos, udtDTMF.bytTones
  FilePos = FilePos + UBound(udtDTMF.bytTones) + 1
  Dim silence(0 To 15999) As Byte
  Put FileHandle, FilePos, silence
  FilePos = FilePos + 16000
  Close FileHandle

      PartyB = "ivr:<?xml version=" & Chr(34) & "1.0" & Chr(34) & "?><vxml version=" & _
       Chr(34) & "1.0" & Chr(34) & "><form id=" & Chr(34) & "PlayFile" & Chr(34) & _
       "><audio src=" & Chr(34) & _
       PathForIVR(AudioFile) & _
       Chr(34) & "/><break time=" & Chr(34) & "4s" & Chr(34) & "/><goto next=" & Chr(34) & "#PlayFile" & Chr(34) & "/></form></vxml>"

<form id="PlayFile">
<audio src="test.wav"/> -проигрывает файл
<break time="4s"/> - ждет 4сек
<goto next="#PlayFile"/> -циклически возвращает к проигрыванию файла

        If Len(Dir(AudioFile, vbNormal)) = 0 Then
          If Len(Dir(path_AppData & "\Sounds\Tones", vbDirectory)) = 0 Then _
           MakeFolder path_AppData & "\Sounds\Tones"
          snd_SavePhoneToneAsFile RingbackTone, params.m_AppAudio.m_PhoneTones, AudioFile
        End If