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                             February 10, 2021

       Patrick Lavelle
       President and Chief Executive Office
       VOXX International Corp
       2351 J. Lawson Blvd.
       Orlando, FL 32824

                                                        Re: VOXX International
Corp
                                                            Form 10-K for the
Fiscal Year Ended February 29, 2020
                                                            Filed June 15, 2020
                                                            File No. 001-09532

       Dear Mr. Lavelle:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended February 29, 2020

       Item 7 - Management's Discussion and Analysis of Financial Condition and
Results of
       Operations
       Results of Operations, page 36

   1.                                                   You attribute the
changes in net sales and gross profit in each of your segments over the
                                                        reporting periods to
multiple factors. Please expand your discussion of the results of
                                                        operations to quantify
the amount of the changes contributed by each underlying factor
                                                        that you identified.
Please refer to Item 303 of Regulation S-K and SEC Release No. 33-
                                                        8350 for guidance.
       EBITDA, Adjusted EBITDA and Adjusted Diluted EBITDA per Common Share,
page 44

   2.                                                   Please tell us your
consideration of the guidance in Questions 103.02 and 102.05 of
                                                        the Non-GAAP Compliance
and Disclosure Interpretations related to your presentation of
                                                        diluted adjusted EBITDA
per common share as a non-GAAP financial measure.
 Patrick Lavelle
VOXX International Corp
February 10, 2021
Page 2

        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.

       You may contact Blaise Rhodes at 202-551-3774 or Suying Li at
202-551-3335 if you
have questions.



FirstName LastNamePatrick Lavelle                         Sincerely,
Comapany NameVOXX International Corp
                                                          Division of
Corporation Finance
February 10, 2021 Page 2                                  Office of Trade &
Services
FirstName LastName