<SEC-DOCUMENT>0001022408-23-000012.txt : 20230713
<SEC-HEADER>0001022408-23-000012.hdr.sgml : 20230713
<ACCEPTANCE-DATETIME>20230403163033
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001022408-23-000012
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230403

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EPLUS INC
		CENTRAL INDEX KEY:			0001022408
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-COMPUTER & PERIPHERAL EQUIPMENT & SOFTWARE [5045]
		IRS NUMBER:				541817218
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		13595 DULLES TECHNOLOGY DRIVE
		CITY:			HERNDON
		STATE:			VA
		ZIP:			20171-3413
		BUSINESS PHONE:		7039848400

	MAIL ADDRESS:	
		STREET 1:		13595 DULLES TECHNOLOGY DRIVE
		CITY:			HERNDON
		STATE:			VA
		ZIP:			20171-3413

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MLC HOLDINGS INC
		DATE OF NAME CHANGE:	19960906
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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    <title></title>
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         Document created using Broadridge PROfile 23.3.1.5138
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    <div style="font-family: 'Times New Roman',Times,serif; font-style: italic;"><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;"> <img width="144" border="0" align="left" height="85" src="image1.jpg" style="position: fixed;"></font></div>
    <div style="text-align: right; font-style: italic;"><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;">&#160;</font>Elaine D. Marion</div>
    <div style="text-align: right; font-style: italic;">Chief Financial Officer</div>
    <div style="text-align: right; font-style: italic;">(O) 703.984.8040</div>
    <div style="text-align: right; font-style: italic;">emarion@eplus.com</div>
    <div style="text-align: right; font-style: italic;"> <br>
    </div>
    <div style="text-align: right; font-style: italic;"> <br>
    </div>
    <div style="text-align: right; font-style: italic;"> <br>
    </div>
    <div style="text-align: right; font-style: italic;">
      <div style="text-align: left; margin-left: 234pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;"> April 3, 2023</div>
      <div style="font-style: normal; font-size: 12pt;"><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-weight: bold; font-style: normal;">BY EDGAR</div>
      <div style="font-style: normal; font-size: 12pt;"><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">Office of Trade and Corporate Services</div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">Division of Corporation Finance</div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">Securities and Exchange Commission</div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">100 F Street, NE</div>
      <div>
        <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">Washington, DC&#160; 20549</div>
        <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">Attention:&#160; &#160;&#160; Nasreen Mohammed</div>
        <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Lyn Shenk</div>
      </div>
      <font style="font-size: 12pt;"><br>
      </font>
      <div style="text-align: left;"><font style="font-size: 12pt; font-family: 'Times New Roman',Times,serif; font-weight: bold; font-style: normal;">Re:</font><font class="HorizontalTab" style="width: 9pt; font-size: 12pt; display: inline-block;"> &#160;</font><font style="font-size: 12pt; font-family: 'Times New Roman',Times,serif; font-weight: bold; font-style: normal;">&#160;&#160; <font style="font-style: italic;">e</font>Plus inc.</font></div>
      <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-weight: bold; font-style: normal;">Form 10-K for the fiscal year ended March 31, 2022</div>
      <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-weight: bold; font-style: normal;">Filed May 26, 2022</div>
      <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-weight: bold; font-style: normal;">File No. 001-34167</div>
      <div style="font-style: normal; font-size: 12pt;"><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">Dear Staff:</div>
      <div style="font-style: normal; font-size: 12pt;"><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">We are in receipt of the letter from the staff (the &#8220;<u>Staff</u>&#8221;) of the Division of Corporation Finance of the
        U.S. Securities and Exchange Commission, dated March 24, 2023, regarding the ePlus inc. (the &#8220;<u>Company</u>&#8221;) Form 10-K for the fiscal year ended March 31, 2022.</div>
      <div style="font-style: normal; font-size: 12pt;"><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">The Company is preparing responses to the Staff&#8217;s comments, but needs more time to complete its processes and
        finalize such responses. Therefore, the Company requests the Staff grant an extension from April 7, 2023, to April 21, 2023, for the Company to submit its responses. The Company anticipates that it will provide the Staff with a response letter on
        or before April 21, 2023.</div>
      <div style="font-style: normal; font-size: 12pt;"><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">Please contact the undersigned at 703.984.8040 or emarion@eplus.com with any further comments or questions you may
        have.</div>
      <div><br>
      </div>
      <div style="text-align: left; margin-left: 234pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">Sincerely,</div>
      <div style="font-style: normal;"><br>
      </div>
      <div style="text-align: left; margin-left: 234pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;"><u>/s/ Elaine D. Marion</u></div>
      <div style="text-align: left; margin-left: 234pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">Elaine D. Marion</div>
      <div style="text-align: left; margin-left: 234pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">Chief Financial Officer</div>
      <div><br>
      </div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">cc:&#160;&#160; Mark P. Marron, President and CEO, ePlus inc.</div>
      <div style="text-align: left; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; Abby Brown, Esq., Squire Patton Boggs LLP</div>
      <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;"> <br>
      </div>
      <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">
        <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><font style="font-style: italic;"> <br>
          </font></div>
        <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><font style="font-style: italic;"> <br>
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        <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><font style="font-style: italic;"> <br>
          </font></div>
        <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><font style="font-style: italic;"> <br>
          </font></div>
        <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><font style="font-style: italic;"> <br>
          </font></div>
        <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><font style="font-style: italic;"> <br>
          </font></div>
        <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><font style="font-style: italic;">e</font>Plus inc. 13595 Dulles Technology Drive&#160;&#160; Herndon, VA 20171&#160;&#160; (703) 984-8400&#160; www.<font style="font-style: italic;">e</font>plus.com</div>
      </div>
      <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;"> <br>
      </div>
      <div style="text-align: left; text-indent: 36pt; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-style: normal;">
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"> </div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
