<SEC-DOCUMENT>0001965301-24-000124.txt : 20240916
<SEC-HEADER>0001965301-24-000124.hdr.sgml : 20240916
<ACCEPTANCE-DATETIME>20240916163654
ACCESSION NUMBER:		0001965301-24-000124
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240916
DATE AS OF CHANGE:		20240916

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EPLUS INC
		CENTRAL INDEX KEY:			0001022408
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-COMPUTER & PERIPHERAL EQUIPMENT & SOFTWARE [5045]
		ORGANIZATION NAME:           	07 Trade & Services
		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:		241301561

	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:			Marion Elaine D
		CENTRAL INDEX KEY:			0001444430
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		13595 DULLES TECHNOLOGY DRIVE
		CITY:			HERNDON
		STATE:			VA
		ZIP:			20171-3413
</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>0001444430</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>Marion Elaine D</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</com:city>
          <com:stateOrCountry>MD</com:stateOrCountry>
          <com:zipCode>20814</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>5000</noOfUnitsSold>
      <aggregateMarketValue>460780.81</aggregateMarketValue>
      <noOfUnitsOutstanding>26908101</noOfUnitsOutstanding>
      <approxSaleDate>09/16/2024</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>06/08/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Award</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Elaine Marion</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>5000</amountOfSecuritiesAcquired>
      <paymentDate>09/16/2024</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Elaine Marion</name>
        <address>
          <com:street1>13595 Dulles Technology Drive</com:street1>
          <com:city>Herndon</com:city>
          <com:stateOrCountry>VA</com:stateOrCountry>
          <com:zipCode>20171</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>EPLUS</securitiesClassTitle>
      <saleDate>06/17/2024</saleDate>
      <amountOfSecuritiesSold>5000</amountOfSecuritiesSold>
      <grossProceeds>349368.15</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>Shares sold from the following Trust: ELAINE MARION SCOTT MARION TTEE ELAINE D MARION REV TRUS U/A 3/25/20  </remarks>
    <noticeSignature>
      <noticeDate>09/16/2024</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>09/01/2023</planAdoptionDate>
      </planAdoptionDates>
      <signature>Carmen Zamores as a duly authorized representative of National Financial Services LLC, as attorney-in-fact for Marion Elaine D</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
