FORM 4
Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
Singer Eric
  2. Issuer Name and Ticker or Trading Symbol
UNIVERSAL ELECTRONICS INC [UEIC] 		5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
__X__ Director __X__ 10% Owner
_____ Officer (give title below) _____ Other (specify below)
(Last)
(First)
(Middle)
C/O IMMERSION CORPORATION, 2999 N.E. 191ST STREET, SUITE 610		 3. Date of Earliest Transaction (Month/Day/Year)
01/01/2024
(Street)

AVENTURA, FL 33180		 4. If Amendment, Date Original Filed (Month/Day/Year)
 6. Individual or Joint/Group Filing (Check Applicable Line)
___ Form filed by One Reporting Person
_X_ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1.Title of Security
(Instr. 3) 		2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code
(Instr. 8) 		4. Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4 and 5) 		5. Amount of Securities Beneficially Owned Following Reported Transaction(s)
(Instr. 3 and 4) 		6. Ownership Form: Direct (D) or Indirect (I)
(Instr. 4) 		7. Nature of Indirect Beneficial Ownership
(Instr. 4)
Code V Amount (A) or (D) Price
Common Stock (1) 01/01/2024   A   153 (2) A $ 0 153 D (3)  
Common Stock (1)               1,544,647 I (4) By Group

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Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 3) 		2. Conversion or Exercise Price of Derivative Security 3. Transaction Date (Month/Day/Year) 3A. Deemed Execution Date, if any (Month/Day/Year) 4. Transaction Code
(Instr. 8) 		5. Number of Derivative Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4, and 5) 		6. Date Exercisable and Expiration Date
(Month/Day/Year) 		7. Title and Amount of Underlying Securities
(Instr. 3 and 4) 		8. Price of Derivative Security
(Instr. 5) 		9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s)
(Instr. 4) 		10. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 4) 		11. Nature of Indirect Beneficial Ownership
(Instr. 4)
Code V (A) (D) Date Exercisable Expiration Date Title Amount or Number of Shares
Restricted Stock Units (5) 01/01/2024   A   2,500     (6)   (6) Common Stock 2,500 $ 0 2,500 D (7)  

Reporting Owners

Reporting Owner Name / Address Relationships
 Director  10% Owner  Officer  Other
Singer Eric
C/O IMMERSION CORPORATION
2999 N.E. 191ST STREET, SUITE 610
AVENTURA, FL 33180		   X   X    
TORO 18 HOLDINGS LLC
2999 N.E. 191ST STREET, SUITE 610
AVENTURA, FL 33180		     X    
IMMERSION CORP
2999 N.E. 191ST STREET, SUITE 610
AVENTURA, FL 33180		     X    
MARTIN WILLIAM C
C/O IMMERSION CORPORATION
2999 N.E. 191ST STREET, SUITE 610
AVENTURA, FL 33180		     X    

Signatures

 /s/ Eric Singer   01/03/2024
**Signature of Reporting Person Date

 Toro 18 Holdings LLC, By: /s/ Eric Singer, President and CEO   01/03/2024
**Signature of Reporting Person Date

 Immersion Corporation, By: /s/ Eric Singer, President, CEO and Chairman   01/03/2024
**Signature of Reporting Person Date

 /s/ William C. Martin   01/03/2024
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 4(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) This Form 4 is filed jointly by Eric Singer, Toro 18 Holdings LLC ("Toro 18"), Immersion Corporation ("Immersion") and William C. Martin (collectively, the "Reporting Persons"). Each of the Reporting Persons is a member of a group for purposes of Section 13(d) of the Securities Exchange Act of 1934 that collectively beneficially owns over 10% of the Issuer's outstanding shares of Common Stock. Mr. Singer is also a member of the board of directors of the Issuer. Each of the Reporting Persons disclaims beneficial ownership of the securities reported herein except to the extent of his or its pecuniary interest therein.
(2) Shares of the Issuer's Common Stock awarded on January 1, 2024 to Mr. Singer as pro rata director compensation, which shares are owned directly by Mr. Singer.
(3) Shares of the Issuer's Common Stock owned directly by Mr. Singer.
(4) Shares of the Issuer's Common Stock owned directly by Toro 18. Immersion, as the sole member of Toro 18, may be deemed to beneficially own the shares owned directly by Toro 18. Mr. Martin, as the Chief Strategy Officer of Toro 18, may be deemed to beneficially own the shares owned directly by Toro 18. Mr. Singer, as the President and Chief Executive Officer of Toro 18, may be deemed to beneficially own the securities owned directly by Toro 18.
(5) Each restricted stock unit represents a contingent right to receive one share of the Issuer's Common Stock.
(6) Restricted stock units awarded on January 1, 2024 to Mr. Singer as pro rata director compensation and generally vest and are paid quarterly over a period ending July 1, 2024, which restricted units are owned directly by Mr. Singer.
(7) Restricted Stock Units owned directly by Mr. Singer.

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