e+
February 12, 2010
BY EDGAR AND U.S. MAIL
Stephen G. Krikorian
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
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, 2009, as set forth in your letter to Phillip G. Norton dated January 29, 2010. Please be advised that the Company is preparing responses to the Staff’s comments and anticipates that it will provide the Staff with a response letter by February 19, 2010.
Please contact the undersigned at (703) 984-8040 with any further comments or questions you may have.
Sincerely,
By:/s/ Elaine D. Marion | ||||
Elaine D. Marion | ||||
Chief Financial Officer |
cc: Mr. Phillip G. Norton
Lloyd H. Spencer, Esq.
ePlus inc. • 13595 Dulles Technology Dr. • Herndon, Virginia 20171-3413 • 703.984.8400 • 703.984.8600