EPLUS INC — Regulatory Filings 2013

Jan 2, 2013

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Elaine D. Marion Chief Financial Officer (O) 703-984-8040 (F) 703-984-8640 emarion@eplus.com

January 2, 2013

EFPlaceholder EFPlaceholder

BY EDGAR AND U.S. MAIL

Stephen G. Krikorian

Division of Corporation Finance

EFPlaceholder Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: e Plus inc. Form 10-K For the Fiscal Year Ended March 31, 2012 File No. 001-34167

EFPlaceholder Dear Mr. Krikorian :

EFPlaceholder We are in receipt of the comments of the staff (the “ Staff ”) of the Division of Corporation Finance of the Securities and Exchange Commission with respect to the Company’s Form 10-K for the fiscal year ended March 31, 2012, as set forth in your letter to Phillip G. Norton dated December 27, 2012. Please be advised that the Company is preparing responses to the Staff’s comments, but due to the Holidays and personnel availability, more time is needed complete its response. The Company anticipates that it will provide the Staff with a response letter by January 28, 2013.

Please contact the undersigned at (703) 984-8040 with any further comments or questions you may have.

EFPlaceholder Sincerely,

EFPlaceholder Elaine D. Marion

Chief Financial Officer

cc: Mr. Phillip G. Norton

Lloyd H. Spencer, Esq.

ePlus • 13595 Dulles Technology Dr. • Herndon, Virginia 20171-3413 • 703.984.8400 • 703.984.8600