<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144/A</submissionType>
    <previousAccessionNumber>0000921895-26-002032</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001970265</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000101984</issuerCik>
      <issuerName>UNIVERSAL ELECTRONICS INC</issuerName>
      <secFileNumber>000-21044</secFileNumber>
      <issuerAddress>
        <com:street1>15147 N SCOTTSDALE RD</com:street1>
        <com:street2>SUITE H300</com:street2>
        <com:city>SCOTTSDALE</com:city>
        <com:stateOrCountry>AZ</com:stateOrCountry>
        <com:zipCode>85254</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>480-530-3000</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>TORO 18 HOLDINGS LLC</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>10% Stockholder</relationshipToIssuer>
        <relationshipToIssuer>Affiliate of Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>BTIG LLC</name>
        <address>
          <com:street1>350 Bush Street</com:street1>
          <com:street2>9th Floor</com:street2>
          <com:city>San Francisco</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>94104</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>325000</noOfUnitsSold>
      <aggregateMarketValue>1712750.00</aggregateMarketValue>
      <noOfUnitsOutstanding>12885062</noOfUnitsOutstanding>
      <approxSaleDate>08/10/2026</approxSaleDate>
      <securitiesExchangeName>Nasdaq</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>04/12/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchases</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>N/A</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1544647</amountOfSecuritiesAcquired>
      <paymentDate>04/12/2023</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Toro 18 Holdings LLC</name>
        <address>
          <com:street1>2999 NE 191ST ST.</com:street1>
          <com:street2>STE 610</com:street2>
          <com:city>AVENTURA</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>33180</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <saleDate>08/10/2026</saleDate>
      <amountOfSecuritiesSold>200000</amountOfSecuritiesSold>
      <grossProceeds>1044440.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>The aggregate market value is as of the close of business on 08/14/2026. The number of securities outstanding is as of 08/03/2026. The shares sold were acquired on the open market and acquired and paid for between 04/12/2023 and 12/06/2023. This amendment to the Form 144 is being filed to update the amount of securities to be sold as reported in the original Form 144, which was filed on 08/10/2026. The number of shares to be sold includes 200,000 shares sold on the date of the original Form 144 as set forth in the Securities Sold During The Past 3 Months section.</remarks>
    <noticeSignature>
      <noticeDate>08/17/2026</noticeDate>
      <signature>/s/ Eric Singer</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
