<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0001539497-25-001074</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Kent Lake PR LLC -->
          <cik>0002037231</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <dateOfEvent>05/02/2025</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0000101984</issuerCIK>
        <issuerCUSIP>913483103</issuerCUSIP>
        <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>BENJAMIN NATTER</personName>
          <personPhoneNum>415-237-0007</personPhoneNum>
          <personAddress>
            <com:street1>KENT LAKE PR LLC, Carr. 115 km 12.1 Ave.</com:street1>
            <com:street2>Albizu Campos #2490 Suite 28</com:street2>
            <com:city>Rincon</com:city>
            <com:stateOrCountry>PR</com:stateOrCountry>
            <com:zipCode>00677</com:zipCode>
          </personAddress>
        </notificationInfo>
        <notificationInfo>
          <personName>SEBASTIAN ALSHEIMER, ESQ.</personName>
          <personPhoneNum>(212) 999-5800</personPhoneNum>
          <personAddress>
            <com:street1>WILSON SONSINI GOODRICH &amp; ROSATI</com:street1>
            <com:street2>1301 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>
        <reportingPersonNoCIK>Y</reportingPersonNoCIK>
        <reportingPersonName>Kent Lake Partners LP</reportingPersonName>
        <fundType>WC</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1133107.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1133107.00</sharedDispositivePower>
        <aggregateAmountOwned>1133107.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>8.6</percentOfClass>
        <typeOfReportingPerson>PN</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0002037231</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Kent Lake PR LLC</reportingPersonName>
        <fundType>AF</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>PR</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1133107.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1133107.00</sharedDispositivePower>
        <aggregateAmountOwned>1133107.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>8.6</percentOfClass>
        <typeOfReportingPerson>IA</typeOfReportingPerson>
        <typeOfReportingPerson>HC</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonNoCIK>Y</reportingPersonNoCIK>
        <reportingPersonName>Benjamin Natter</reportingPersonName>
        <fundType>AF</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>1133107.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>1133107.00</sharedDispositivePower>
        <aggregateAmountOwned>1133107.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>8.6</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
        <typeOfReportingPerson>HC</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>
        <commentText>The following constitutes Amendment No. 1 to the Schedule 13D filed by the undersigned ("Amendment No. 1"). This Amendment No. 1 amends the Schedule 13D as specifically set forth herein. Unless otherwise defined herein, all capitalized terms used herein shall have the meanings given to them in the Schedule 13D.</commentText>
      </item1>
      <item3>
        <fundsSource>Item 3 is hereby amended as follows:

The securities purchased by Kent Lake Partners, were purchased with working capital in open market purchases as set forth in Exhibit 1, which is incorporated by reference herein. The aggregate purchase price of the 1,133,107 Shares directly owned by Kent Lake Partners is approximately $11,165,919, including brokerage commissions.</fundsSource>
      </item3>
      <item4>
        <transactionPurpose>Item 4 is hereby amended to add the following:

On May 2, 2025, the Reporting Persons entered into a letter agreement (the "Cooperation Agreement") with the Issuer, pursuant to which the Issuer agreed to appoint Michael D. Burger as a Class II director with a term expiring at the Issuer's 2026 Annual Meeting of Stockholders (the "2026 Annual Meeting"). Mr. Burger will be appointed to the Operations Committee of the Board of Directors.

The Reporting Persons have agreed to abide by certain customary standstill restrictions and voting commitments, to the extent they remain in effect until the Termination Date. The Termination Date is defined in the Cooperation Agreement as the period from the date of the Cooperation Agreement until the thirtieth (30th) day before the deadline under the Issuer's Bylaws for director nominations and stockholder proposals for the 2026 Annual Meeting

The Reporting Persons and the Issuer also agreed to mutual non-disparagement and litigation restrictions.

The foregoing description of the Cooperation Agreement does not purport to be complete and is qualified in its entirety by reference to the Cooperation Agreement, which is attached as Exhibit 99.1 hereto and is incorporated herein by reference.</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>Items 5(a)-(c) are hereby amended and restated to read as follows:

As of the date hereof, the Reporting Persons beneficially own 1,133,107 shares in the aggregate, representing approximately 8.6% of the outstanding Shares. The aggregate percentage of Shares reported owned by the Reporting Persons herein is based upon approximately 13,111,653 outstanding, as of March 7, 2025, which is the total number of shares outstanding as reported in the Issuer's Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 11, 2025.</percentageOfClassSecurities>
        <numberOfShares>The Reporting Persons have sole voting power and sole investment power with respect to the Shares beneficially owned by the Reporting Persons.</numberOfShares>
        <transactionDesc>Since the filing of the Schedule 13D, none of the Reporting Persons has effected any transaction in the Shares, except as set forth in Exhibit 1, which is incorporated herein by reference.</transactionDesc>
      </item5>
      <item6>
        <contractDescription>Item 6 is hereby amended to add the following:

On May 2, 2025, the Reporting Persons and the Issuer entered into the Cooperation Agreement as defined and described in Item 4 above, which is attached as Exhibit 99.1 hereto and is incorporated herein by reference.</contractDescription>
      </item6>
      <item7>
        <filedExhibits>Item 7 is hereby amended to add the following exhibits:

Exhibit 1: Transactions in the Shares.

99.1: Cooperation Agreement by and among Kent Lake Partners LP, Kent Lake PR LLC, Benjamin Natter and Universal Electronics Inc., dated May 2, 2025.</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Kent Lake Partners LP</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Benjamin Natter</signature>
          <title>Managing Member</title>
          <date>05/05/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Kent Lake PR LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Benjamin Natter</signature>
          <title>Managing Member</title>
          <date>05/05/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Benjamin Natter</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Benjamin Natter</signature>
          <title>Managing Member</title>
          <date>05/05/2025</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>

</edgarSubmission>
