<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: TORO 18 HOLDINGS LLC -->
          <cik>0001970265</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>6</amendmentNo>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <dateOfEvent>08/10/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0000101984</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>913483103</issuerCusipNumber>
        </issuerCusips>
        <issuerName>UNIVERSAL ELECTRONICS INC</issuerName>
        <address>
          <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>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>IAN ENGORON</personName>
          <personPhoneNum>212-451-2300</personPhoneNum>
          <personAddress>
            <com:street1>OLSHAN FROME WOLOSKY LLP</com:street1>
            <com:street2>1325 Avenue of the Americas</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10019</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0001970265</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>TORO 18 HOLDINGS LLC</reportingPersonName>
        <fundType>WC</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1344647.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1344647.00</sharedDispositivePower>
        <aggregateAmountOwned>1344647.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>10.4</percentOfClass>
        <typeOfReportingPerson>OO</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001058811</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>IMMERSION CORP</reportingPersonName>
        <fundType>AF</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1344647.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1344647.00</sharedDispositivePower>
        <aggregateAmountOwned>1344647.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>10.4</percentOfClass>
        <typeOfReportingPerson>CO</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001205885</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>MARTIN WILLIAM C</reportingPersonName>
        <fundType>AF</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1344647.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1344647.00</sharedDispositivePower>
        <aggregateAmountOwned>1344647.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>10.4</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001443284</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Singer Eric</reportingPersonName>
        <fundType>AF</fundType>
        <fundType>PF</fundType>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>80984.00</soleVotingPower>
        <sharedVotingPower>1344647.00</sharedVotingPower>
        <soleDispositivePower>80984.00</soleDispositivePower>
        <sharedDispositivePower>1344647.00</sharedDispositivePower>
        <aggregateAmountOwned>1425631.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>11.1</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Common Stock, par value $0.01 per share</securityTitle>
        <issuerName>UNIVERSAL ELECTRONICS INC</issuerName>
        <issuerPrincipalAddress>
          <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>
        </issuerPrincipalAddress>
      </item1>
      <item3>
        <fundsSource>Item 3 is hereby amended and restated to read as follows:

The Shares purchased by Toro 18 were purchased with working capital (which may, at any given time, include margin loans made by brokerage firms in the ordinary course of business) in open market purchases, except as otherwise noted. The aggregate purchase price of the 1,344,647 Shares directly beneficially owned by Toro 18 is approximately $12,076,221, including brokerage commissions.

Of the 80,984 Shares directly beneficially owned by Mr. Singer, 32,094 Shares were awarded to him in connection with his service as a director of the Issuer and 48,890 Shares were purchased with personal funds on the open market for an aggregate purchase price of approximately $331,723, excluding brokerage commissions.</fundsSource>
      </item3>
      <item4>
        <transactionPurpose>Item 4 is hereby amended to add the following:

The sales reported herein were undertaken for the purpose of offsetting certain tax liabilities of the Reporting Persons.</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>Item 5(a) is hereby amended and restated to read as follows:

The aggregate percentage of Shares reported owned by each person named herein is based upon 12,885,062 Shares outstanding, as of August 3, 2026, which is the total number of Shares outstanding as reported in the Issuer's Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on August 6, 2026.

A. Toro 18
As of the close of business on the date hereof, Toro 18 directly beneficially owned 1,344,647 Shares.
Percentage: Approximately 10.4%

B. Immersion
As the sole member of Toro 18, Immersion may be deemed to beneficially own the 1,344,647 Shares owned by Toro 18.
Percentage: Approximately 10.4%

C. Mr. Martin
As the Chief Strategy Officer of Toro 18, Mr. Martin may be deemed to beneficially own the 1,344,647 Shares owned by Toro 18.
Percentage: Approximately 10.4%

D. Mr. Singer
As of the close of business on the date hereof, Mr. Singer directly beneficially owned 80,984 Shares. In addition, As President and Chief Executive Officer of Toro 18, Mr. Singer may be deemed to beneficially own the 1,344,647 Shares owned by Toro 18.
Percentage: Approximately 11.1%</percentageOfClassSecurities>
        <numberOfShares>Item 5(b) is hereby amended and restated to read as follows:

A. Toro 18
1. Sole power to vote or direct vote: 0
2. Shared power to vote or direct vote: 1,344,647
3. Sole power to dispose or direct the disposition: 0
4. Shared power to dispose or direct the disposition: 1,344,647

B. Immersion
1. Sole power to vote or direct vote: 0
2. Shared power to vote or direct vote: 1,344,647
3. Sole power to dispose or direct the disposition: 0
4. Shared power to dispose or direct the disposition: 1,344,647

C. Mr. Martin
1. Sole power to vote or direct vote: 0
2. Shared power to vote or direct vote: 1,344,647
3. Sole power to dispose or direct the disposition: 0
4. Shared power to dispose or direct the disposition: 1,344,647

D. Mr. Singer
1. Sole power to vote or direct vote: 80,984
2. Shared power to vote or direct vote: 1,344,647
3. Sole power to dispose or direct the disposition: 80,984
4. Shared power to dispose or direct the disposition: 1,344,647

The filing of this Schedule 13D shall not be deemed an admission that the Reporting Persons are, for purposes of Section 13(d) of the Securities Exchange Act of 1934, as amended, the beneficial owners of any securities of the Issuer that he or it does not directly own. Each of the Reporting Persons specifically disclaims beneficial ownership of the securities reported herein that he or it does not directly own.</numberOfShares>
        <transactionDesc>On August 10, 2026, Toro 18 sold 200,000 Shares on the open market at a price of $5.2222 per Share, which represents a weighted average price. The sale prices ranged from $5.13 to $5.445, and the Reporting Persons undertake to provide the Issuer, any security holder of the Issuer, or the staff of the Securities and Exchange Commission, upon request, full information regarding the number of Shares at each separate price within the range set forth herein. Other than as set forth herein, none of the Reporting Persons has entered into any transactions in the securities of the Issuer during the past 60 days.</transactionDesc>
      </item5>
      <item6>
        <contractDescription>On May 19, 2026, certain restricted stock units ("RSUs"), each of which represents a contingent right to receive one Share, that were previously awarded to Mr. Singer vested, resulting in Mr. Singer receiving 18,437 Shares.

On May 26, 2026, Mr. Singer was awarded 31,017 RSUs in connection with his service as a director of the Issuer, each of which represents the contingent right to receive one Share. The RSUs vest on the earlier of (i) May 26, 2027 and (ii) the date of the next annual meeting of stockholders of the Issuer.</contractDescription>
      </item6>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>TORO 18 HOLDINGS LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Eric Singer</signature>
          <title>Eric Singer, President and CEO</title>
          <date>08/12/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>IMMERSION CORP</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Eric Singer</signature>
          <title>Eric Singer, President, CEO and Chairman</title>
          <date>08/12/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>MARTIN WILLIAM C</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ William C. Martin</signature>
          <title>William C. Martin</title>
          <date>08/12/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Singer Eric</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Eric Singer</signature>
          <title>Eric Singer</title>
          <date>08/12/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
</edgarSubmission>
