EPLUS INC — Regulatory Filings 2016

Mar 14, 2016

CORRESP 1 filename1.htm Licensed to: ePlus inc. Document created using EDGARfilings PROfile 4.0.0.0 Copyright 1995 - 2016 Summit Financial Printing, LLC. All rights reserved.

Elaine D. Marion

Chief Financial Officer

(O) 703-984-8040

(F) 703-984-8640

emarion@eplus.com

March 14, 2016

BY EDGAR AND U.S.P.S.

Mr. Stephen G. Krikorian

Accounting Branch Chief

Office of Information Technologies and Services

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: ePlus inc. Form 10-K for the fiscal year ended March 31, 2015 Filed May 29, 2015 File No. 001-34167

Dear Mr. Krikorian:

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 ePlus inc. (the " Company ") Form 10-K for the fiscal year ended March 31, 2015, as set forth in your letter to Phillip G. Norton dated March 1, 2016. Please be advised that the Company is preparing responses to the Staff's comments, but more time is needed to complete our processes to finalize our response. The Company anticipates that it will provide the Staff with a response letter by March 29, 2016.

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

	/s/ Elaine D. Marion
	Elaine D. Marion
	Chief Financial Officer
cc:	Mr. Phillip G. Norton
	Lloyd H. Spencer, Esq.

e Plus inc. 13595 Dulles Technology Drive Herndon, VA 20171 (703) 984-8400 www. e plus.com