<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0002037231-24-000007</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0002037231</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>11/14/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000101984</issuerCik>
        <issuerName>UNIVERSAL ELECTRONICS INC</issuerName>
        <issuerCusip>913483103</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>15147 N SCOTTSDALE RD</com:street1>
          <com:city>SCOTTSDALE</com:city>
          <com:stateOrCountry>AZ</com:stateOrCountry>
          <com:zipCode>85254</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Kent Lake PR LLC</reportingPersonName>
      <citizenshipOrOrganization>PR</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>667416.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>667416.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>667416.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>4.9</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Kent Lake Partners LP</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>667416.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>667416.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>667416.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>4.9</classPercent>
      <typeOfReportingPerson>PN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>
      <reportingPersonName>Benjamin Natter</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>667416.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>667416.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>667416.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>4.9</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>UNIVERSAL ELECTRONICS INC</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>15147 N SCOTTSDALE RD, SCOTTSDALE, ARIZONA, 85254</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>This statement is filed by the entities and persons listed below, who are collectively referred herein as "Reporting Persons", with respect to the shares of Common Stock (as defined in Item 2(d) below) of the Company:

(i) Kent Lake PR LLC
(ii) Kent Lake Partners LP
(iii) Benjamin Natter</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>(i) Kent Lake PR LLC
Carr. 115 km 12.1 Ave.
Albizu Campos #2490 Suite 28
Rincon, Puerto Rico 00677

(ii) Kent Lake Partners LP
Carr. 115 km 12.1 Ave.
Albizu Campos #2490 Suite 28
Rincon, Puerto Rico 00677

(iii) Benjamin Natter
c/o Kent Lake PR LLC
Carr. 115 km 12.1 Ave.
Albizu Campos #2490 Suite 28
Rincon, Puerto Rico 00677</principalBusinessOfficeOrResidenceAddress>
        <citizenship>(i) Kent Lake PR LLC - Puerto Rico
(ii) Kent Lake Partners LP - DE
(iii) Mr. Benjamin Natter - USA</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
        <typeOfPersonFiling>HC</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>Kent Lake PR LLC is an investment adviser that is registered with the Securities and Exchange Commission. Kent Lake PR LLC, which serves as investment adviser to private funds, including but not limited to Kent Lake Partners LP (collectively, the "Funds"), may be deemed to be the beneficial owner of all shares of Common Stock held by the Funds. Mr. Natter, as Managing Partner of Kent Lake Partners LP, with the power to exercise investment and voting discretion, may be deemed to be the beneficial owner of all shares of Common Stock held by the Funds.

Kent Lake PR LLC
Amount beneficially owned: 667,416

Kent Lake Partners LP
Amount beneficially owned: 667,416

Benjamin Natter
Amount beneficially owned: 667,416</amountBeneficiallyOwned>
        <classPercent>Ownership percentage is based on 13,366,106 shares of common stock outstanding, par value $0.01 per share, as of November 4, 2025, as represented by the Issuer in the Form 10-Q filed with the Securities and Exchange Commission on November 6, 2025.

Kent Lake PR LLC
Percent of class: 4.9%

Kent Lake Partners LP
Percent of class: 4.9%

Benjamin Natter
Percent of class: 4.9%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>Kent Lake PR LLC
Sole power to vote or to direct the vote: 0

Kent Lake Partners LP
Sole power to vote or to direct the vote: 0

Benjamin Natter
Sole power to vote or to direct the vote: 0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>Kent Lake PR LLC
Shared power to vote or to direct the vote: 667,416

Kent Lake Partners LP
Shared power to vote or to direct the vote: 667,416

Benjamin Natter
Shared power to vote or to direct the vote: 667,416</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>Kent Lake PR LLC
Sole power to dispose or to direct the disposition of: 0

Kent Lake Partners LP
Sole power to dispose or to direct the disposition of: 0

Benjamin Natter
Sole power to dispose or to direct the disposition of: 0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>Kent Lake PR LLC
Shared power to dispose or to direct the disposition of: 667,416

Kent Lake Partners LP
Shared power to dispose or to direct the disposition of: 667,416

Benjamin Natter
Shared power to dispose or to direct the disposition of: 667,416</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Kent Lake PR LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Benjamin Natter</signature>
        <title>Managing Member</title>
        <date>11/18/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Kent Lake Partners LP</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Benjamin Natter</signature>
        <title>Managing Member</title>
        <date>11/18/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Benjamin Natter</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Benjamin Natter</signature>
        <title>Benjamin Natter</title>
        <date>11/18/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
