<SEC-DOCUMENT>0001022408-23-000006-index.html : 20230207
<SEC-HEADER>0001022408-23-000006.hdr.sgml : 20230207
<ACCEPTANCE-DATETIME>20230207171054
ACCESSION NUMBER:		0001022408-23-000006
CONFORMED SUBMISSION TYPE:	S-3ASR
PUBLIC DOCUMENT COUNT:		7
FILED AS OF DATE:		20230207
DATE AS OF CHANGE:		20230207
EFFECTIVENESS DATE:		20230207

FILER:

	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:		S-3ASR
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-269626
		FILM NUMBER:		23596027

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-3ASR
<SEQUENCE>1
<FILENAME>brhc10047562_s3.htm
<DESCRIPTION>S-3
<TEXT>
Document 1 - file: brhc10047562_s3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.3
<SEQUENCE>2
<FILENAME>brhc10047562_ex4-3.htm
<DESCRIPTION>FORM OF SENIOR INDENTURE OF EPLUS INC.
<TEXT>
Document 2 - file: brhc10047562_ex4-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.4
<SEQUENCE>3
<FILENAME>brhc10047562_ex4-4.htm
<DESCRIPTION>FORM OF SUBORDINATED INDENTURE OF EPLUS INC.
<TEXT>
Document 3 - file: brhc10047562_ex4-4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>4
<FILENAME>brhc10047562_ex5-1.htm
<DESCRIPTION>OPINION OF SQUIRE PATTON BOGGS (US) LLP
<TEXT>
Document 4 - file: brhc10047562_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>5
<FILENAME>brhc10047562_ex23-1.htm
<DESCRIPTION>CONSENT OF DELOITTE & TOUCHE LLP, INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
Document 5 - file: brhc10047562_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>6
<FILENAME>brhc10047562_ex107.htm
<DESCRIPTION>EXHIBIT 107
<TEXT>
Document 6 - file: brhc10047562_ex107.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>image_001.jpg
<TEXT>
Document 7 - file: image_001.jpg

</DOCUMENT>
</SEC-DOCUMENT>