April 3, 2023

BY EDGAR

Office of Trade and Corporate Services

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Form 10-K for the fiscal year ended March 31, 2022

Filed May 26, 2022

File No. 001-34167

Dear Staff:

We are in receipt of the letter from the staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission, dated March 24, 2023, regarding the ePlus inc. (the “Company”) Form 10-K for the fiscal year ended March 31, 2022.

The Company is preparing responses to the Staff’s comments, but needs more time to complete its processes and finalize such responses. Therefore, the Company requests the Staff grant an extension from April 7, 2023, to April 21, 2023, for the Company to submit its responses. The Company anticipates that it will provide the Staff with a response letter on or before April 21, 2023.

Please contact the undersigned at 703.984.8040 or emarion@eplus.com with any further comments or questions you may have.

Sincerely,

Elaine D. Marion

Chief Financial Officer

cc:   Mark P. Marron, President and CEO, ePlus inc.

        Abby Brown, Esq., Squire Patton Boggs LLP

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