<SEC-DOCUMENT>0001965301-23-000103.txt : 20230811
<SEC-HEADER>0001965301-23-000103.hdr.sgml : 20230811
<ACCEPTANCE-DATETIME>20230811110907
ACCESSION NUMBER:		0001965301-23-000103
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230811
DATE AS OF CHANGE:		20230811

SUBJECT COMPANY:	

	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:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	001-34167
		FILM NUMBER:		231162185

	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

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOWEN BRUCE M
		CENTRAL INDEX KEY:			0001057486

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		C/O EPLUS INC.
		STREET 2:		13595 DULLES TECHNOLOGY DRIVE
		CITY:			HERNDON
		STATE:			VA
		ZIP:			20171-3413
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
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  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001057486</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001022408</issuerCik>
      <issuerName>EPLUS INC</issuerName>
      <secFileNumber>001-34167</secFileNumber>
      <issuerAddress>
        <com:street1>13595 DULLES TECHNOLOGY DRIVE</com:street1>
        <com:city>HERNDON</com:city>
        <com:stateOrCountry>VA</com:stateOrCountry>
        <com:zipCode>20171-3413</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>7039848400</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>BOWEN BRUCE M</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Rockefeller capital management</name>
        <address>
          <com:street1>2 bethesda metro center suite 800</com:street1>
          <com:city>bethesda</com:city>
          <com:stateOrCountry>MD</com:stateOrCountry>
          <com:zipCode>20814</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>8000</noOfUnitsSold>
      <aggregateMarketValue>530720.00</aggregateMarketValue>
      <noOfUnitsOutstanding>26940000</noOfUnitsOutstanding>
      <approxSaleDate>08/11/2023</approxSaleDate>
      <securitiesExchangeName>nasdaq</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>04/01/2022</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>387</amountOfSecuritiesAcquired>
      <paymentDate>04/01/2022</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>01/03/2022</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>377</amountOfSecuritiesAcquired>
      <paymentDate>01/03/2022</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>10/01/2021</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>388</amountOfSecuritiesAcquired>
      <paymentDate>10/01/2021</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>04/01/2022</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>408</amountOfSecuritiesAcquired>
      <paymentDate>04/01/2022</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>04/03/2023</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>431</amountOfSecuritiesAcquired>
      <paymentDate>04/03/2023</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>04/01/2021</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>414</amountOfSecuritiesAcquired>
      <paymentDate>04/01/2021</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>04/01/2019</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>226</amountOfSecuritiesAcquired>
      <paymentDate>04/01/2019</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>01/03/2023</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>481</amountOfSecuritiesAcquired>
      <paymentDate>01/03/2023</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>01/04/2021</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>466</amountOfSecuritiesAcquired>
      <paymentDate>01/04/2021</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>04/01/2021</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>470</amountOfSecuritiesAcquired>
      <paymentDate>04/01/2021</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>01/20/2020</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>240</amountOfSecuritiesAcquired>
      <paymentDate>01/20/2020</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>01/02/2020</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>242</amountOfSecuritiesAcquired>
      <paymentDate>01/02/2020</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>10/02/2022</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>507</amountOfSecuritiesAcquired>
      <paymentDate>10/02/2022</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>09/26/2022</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>786</amountOfSecuritiesAcquired>
      <paymentDate>09/26/2022</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>05/01/2018</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>740</amountOfSecuritiesAcquired>
      <paymentDate>05/01/2018</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>09/26/2022</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1144</amountOfSecuritiesAcquired>
      <paymentDate>09/26/2022</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>common</securitiesClassTitle>
      <acquiredDate>09/25/2019</acquiredDate>
      <natureOfAcquisitionTransaction>stock award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Bruce Bowen</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>293</amountOfSecuritiesAcquired>
      <paymentDate>09/25/2019</paymentDate>
      <natureOfPayment>compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>shares are being sold from BRUCE MONTAGUE BOWEN TRUST U/A 3/21/02</remarks>
    <noticeSignature>
      <noticeDate>08/11/2023</noticeDate>
      <signature>/s/ Audrey Skillern as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for bruce bowen</signature>
    </noticeSignature>
  </formData>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
