SEC Comment Letter 0000000000-24-008491 to UNIVERSAL ELECTRONICS INC (UEIC) (CIK 0000101984) (UEIC)
UNIVERSAL ELECTRONICS INC (UEIC) (CIK 0000101984)
Date: July 26, 2024 · CIK: 0000101984 · Accession: 0000000000-24-008491
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July 26, 2024
Bryan M. Hackworth
Chief Financial Officer
Universal Electronics Inc.
15147 N. Scottsdale Road, Suite H300
Scottsdale, AZ 85254-2494
Re:Universal Electronics Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 0-21044
Dear Bryan M. Hackworth:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing