Date} PERSONAL AND CONFIDENTIAL {Name} {Address} Re: Amendment to Salary Continuation Agreement ------------------------------------------ Dear Mr./Ms. {Last Name}: Effective December 1, 1996, the Board of Directors of Universal Electronics Inc. (the...

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                                                                   Exhibit 10.26


FROM THE OFFICE OF
XXXXXXX X. XXXXXXXXXX, XX., ESQ.
VICE PRESIDENT AND GENERAL COUNSEL
DIRECT TELEPHONE NO. (000) 000-0000
FACSIMILE NO. (000) 000-0000



                                     {Date}



PERSONAL AND CONFIDENTIAL
{Name}
{Address}


                  Re:      Amendment to Salary Continuation Agreement
                           ------------------------------------------

Dear Mr./Ms. {Last Name}:

         Effective December 1, 1996, the Board of Directors of Universal
Electronics Inc. (the "Corporation") approved a modification to the Salary
Continuation Agreement between the Corporation and you dated (the "Agreement")
(a copy of which is attached) whereby:

         1.       In addition to those events set forth in paragraph 2 of the
                  Agreement, a Change in Control shall be deemed to occur when
                  there occurs a sale or transfer or disposition of a material
                  part of the Corporation's assets or business (such as a sale
                  or transfer or disposition of the Corporation's One For All
                  United States retail business sector) to any other corporation
                  or entity, other than a corporation owned directly or
                  indirectly by the stockholders of the Corporation in
                  substantially the same proportions as their ownership of
                  Voting Stock in the Corporation immediately prior to such
                  sale, transfer or disposition; and

         2.       In the case of a friendly acquisition, the number of calendar
                  months used in the calculations of the severance allowance
                  shall be {# of months} months rather than 12.

In all other respects the Agreement shall be and remain in full force and effect
and all capital terms not defined herein shall have the meanings ascribed to
them as set forth within the Agreement.

         If you have any questions regarding this letter or the Agreement, as
modified by this letter, please do not hesitate to contact me. Please
acknowledge your receipt of the letter by signing the enclosed copy of this
letter and returning it to me. Thank you.



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{Date}
Page 2



                                              Sincerely,

                                              UNIVERSAL ELECTRONICS INC.



                                              Xxxxxxx X. Xxxxxxxxxx, Xx.
                                              Secretary

c:       X. X. Xxxxxxxxxx
         X. X. Xxxxxx





RECEIVED and ACKNOWLEDGED
this ____ day of _____________, 19____



--------------------------------
Signature