Abstract: An exemplary embodiment provides a universal tailgate assembly for a truck dump body having a pair of opposing sidewalls and an open rear-end. The universal tailgate assembly comprises a pair of pivot connector assemblies being configured to mount to the sidewalls of the truck dump body and a pair of opposing sidearms configured to adjustably couple thereto the pair of pivot connector assemblies. Each sidearm includes a connection flange oriented in a direction opposite a respective adjacent sidewall of the truck dump body. The assembly includes a tailgate supported by the pair of opposing sidearms. The tailgate has a center portion and extension sections on opposing sides of the center portion. A respective one extension section is adjustably coupled to and overlapping the connection flange of a corresponding sidearms wherein the extension sections extend beyond the sidewalls of the truck dump body.