<SEC-DOCUMENT>0001965301-23-000174.txt : 20231208
<SEC-HEADER>0001965301-23-000174.hdr.sgml : 20231208
<ACCEPTANCE-DATETIME>20231208164932
ACCESSION NUMBER:		0001965301-23-000174
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231208
DATE AS OF CHANGE:		20231208

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:		231476082

	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:			RAIGUEL DARREN S
		CENTRAL INDEX KEY:			0001736723

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		25850 YELLOW BIRCH COURT
		CITY:			ALDIE
		STATE:			VA
		ZIP:			20105
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001736723</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001022408</issuerCik>
      <issuerName>EPLUS</issuerName>
      <secFileNumber>001-34167</secFileNumber>
      <issuerAddress>
        <com:street1>13595 Dulles Technology dr</com:street1>
        <com:city>Herndon</com:city>
        <com:stateOrCountry>VA</com:stateOrCountry>
        <com:zipCode>20171</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>7039848400</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>RAIGUEL DARREN S</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Rockefeller Capital Management</name>
        <address>
          <com:street1>2 Bethesda Metro Center</com:street1>
          <com:street2>Suite 800</com:street2>
          <com:city>Bethesda MD</com:city>
          <com:stateOrCountry>MD</com:stateOrCountry>
          <com:zipCode>20814</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>1250</noOfUnitsSold>
      <aggregateMarketValue>82278.40</aggregateMarketValue>
      <noOfUnitsOutstanding>26940000</noOfUnitsOutstanding>
      <approxSaleDate>12/08/2023</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>06/16/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Darren Raiguel</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1250</amountOfSecuritiesAcquired>
      <paymentDate>12/08/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>12/08/2023</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>08/22/2023</planAdoptionDate>
      </planAdoptionDates>
      <signature>Jason Coleman as a duly authorized representative of National Financial Services LLC, as attorney-in-fact for Darren Raiguel</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
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</TEXT>
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</SEC-DOCUMENT>
