<?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>0001539497-25-001264</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>2</amendmentNo>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <dateOfEvent>08/25/2025</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>990870.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>990870.00</sharedDispositivePower>
        <aggregateAmountOwned>990870.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>7.4</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>990870.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>990870.00</sharedDispositivePower>
        <aggregateAmountOwned>990870.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>7.4</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>990870.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>990870.00</sharedDispositivePower>
        <aggregateAmountOwned>990870.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>7.4</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. 2 to the Schedule 13D filed by the undersigned ("Amendment No. 2"). This Amendment No. 2 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 990,870 Shares directly owned by Kent Lake Partners is approximately $8,850,076, including brokerage commissions.</fundsSource>
      </item3>
      <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 990,870 shares in the aggregate, representing approximately 7.4% of the outstanding Shares. The aggregate percentage of Shares reported owned by the Reporting Persons herein is based upon approximately 13,336,969 outstanding, as of August 5, 2025, 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 8, 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>During the past 60 days, 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>
      <item7>
        <filedExhibits>Item 7 is hereby amended to add the following exhibit:

Exhibit 1: Transactions in the Shares.</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Kent Lake Partners LP</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Benjamin Natter</signature>
          <title>Managing Member</title>
          <date>08/27/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Kent Lake PR LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Benjamin Natter</signature>
          <title>Managing Member</title>
          <date>08/27/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Benjamin Natter</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Benjamin Natter</signature>
          <title>Managing Member</title>
          <date>08/27/2025</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>

</edgarSubmission>
