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      <div style="text-align: center; color: rgb(0, 0, 0);">As filed with the Securities and Exchange Commission on September 19, 2024</div>
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      <div style="text-align: center; color: rgb(0, 0, 0);">Registration No. 333-</div>
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      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;">UNITED STATES SECURITIES AND EXCHANGE COMMISSION</div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 12pt; font-weight: bold;"><a name="z_Hlk176413794"></a>Washington, D.C. 20549</div>
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      <div style="text-align: center; color: rgb(0, 0, 0); font-size: 18pt; font-weight: bold;">FORM S-8</div>
      <div style="text-align: center; color: #000000; font-weight: bold;">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</div>
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      <div style="text-align: center; color: #000000; font-size: 24pt; font-weight: bold;"><font style="font-style: italic;">e</font>Plus inc.</div>
      <div style="text-align: center; color: #000000;">
        <hr noshade="noshade" align="center" style="height: 2px; width: 50%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
      <div style="text-align: center; color: #000000;">(Exact name of Registrant as specified in its charter)</div>
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    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z3466f134b75949e2aea1be6a240cbb3f">

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            <div style="text-align: center; font-weight: bold;">Delaware</div>
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          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; font-weight: bold;">54-1817218</div>
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          <td rowspan="1" style="width: 49%; vertical-align: top;">
            <div style="text-align: center;">(State or other jurisdiction of incorporation or organization)</div>
          </td>
          <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 49%; vertical-align: top;">
            <div style="text-align: center;">(I.R.S. Employer Identification No.)</div>
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            <div style="text-align: center; font-weight: bold;">13595 Dulles Technology Drive</div>
            <div style="text-align: center; font-weight: bold;">Herndon, Virginia</div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: bottom; text-align: center;">
            <div> &#160;</div>
            <div style="font-weight: bold;">20171-3413</div>
          </td>
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          <td style="width: 49%; vertical-align: top; text-align: center;">(Address of Principal Executive Offices)</td>
          <td colspan="1" style="width: 2%; vertical-align: top; text-align: center;">&#160;</td>
          <td style="width: 49%; vertical-align: top; text-align: center;">(Zip Code)</td>
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    <div>
      <div style="text-align: center; font-weight: bold;">2024 NON-EMPLOYEE DIRECTOR LONG-TERM INCENTIVE PLAN</div>
      <div style="text-align: center;">(Full title of the Plan)</div>
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      <div>
        <div style="text-align: center; font-weight: bold;">Erica S. Stoecker, Esq.</div>
        <div style="text-align: center; font-weight: bold;">General Counsel</div>
        <div style="text-align: center; font-weight: bold;"><font style="font-style: italic;">e</font>Plus inc.</div>
        <div style="text-align: center; font-weight: bold;">13595 Dulles Technology Drive</div>
        <div style="text-align: center; font-weight: bold;">Herndon, Virginia 20171-3413</div>
        <div style="text-align: center; font-weight: bold;">(703) 984-8400</div>
      </div>
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        <div style="text-align: center;"> <br>
        </div>
        <div style="text-align: center;">(Name, address, and telephone</div>
        <div style="text-align: center;">number, including area code, of agent for service)</div>
      </div>
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        <div style="text-align: center;"> <br>
        </div>
        <div style="text-align: center;">Copy to:</div>
        <div style="text-align: center;">Abby E. Brown, Esq.</div>
        <div style="text-align: center;">Squire Patton Boggs (US) LLP</div>
        <div style="text-align: center;">2550 M Street NW</div>
        <div style="text-align: center;">Washington, DC 20037</div>
        <div style="text-align: center;">(202) 457-6000</div>
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      <div><br>
      </div>
      <div></div>
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      <div style="color: #000000;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.&#160; See the definitions of "large
        accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.</div>
      <div style="color: #000000;"> <br>
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              <td style="width: 5%;" colspan="1">&#160;</td>
              <td style="width: 60%;"><font style="color: #000000;">Large accelerated filer</font> &#9746;</td>
              <td style="width: 35%;"><font style="color: rgb(0, 0, 0);">Accelerated filer &#9744;</font></td>
            </tr>
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              <td style="width: 5%;" colspan="1">&#160;</td>
              <td style="width: 60%;"><font style="color: #000000;">Non-accelerated filer&#160;&#160; </font><font style="color: rgb(0, 0, 0);">&#9744;</font><font style="color: #000000;"> (Do not check if a smaller reporting company)</font></td>
              <td style="width: 35%;"><font style="color: rgb(0, 0, 0);"> Smaller reporting company &#9744;</font></td>
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              <td style="width: 5%;" colspan="1">&#160;</td>
              <td style="width: 60%;">
                <div>&#160;</div>
              </td>
              <td style="width: 35%;">Emerging growth company &#9744;</td>
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        <div style="color: #000000;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to
          Section 7(a)(2)(B) of the Securities Act.&#9744;</div>
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      <div style="text-align: center; color: #000000; font-weight: bold;">Part I</div>
      <div>&#160;</div>
      <div style="text-align: center; color: #000000; font-weight: bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>
      <div>&#160;</div>
    </div>
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      <div style="text-indent: 36pt; color: #000000;">The documents containing the information specified in Part I of Form S-8 will be sent or given to directors of <font style="font-style: italic;">e</font>Plus inc. (the &#8220;Registrant&#8221;) eligible to
        participate in the 2024 Non-Employee Director Long-Term Incentive Plan as specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the "Securities Act").&#160; In accordance with the instructions of Part I of Form S-8, such documents will
        not be filed with the Securities and Exchange Commission (the "Commission") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act.&#160; These documents and the documents
        incorporated by reference pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</div>
      <div>&#160;</div>
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      <div style="text-align: center; color: #000000; font-weight: bold;">Part II</div>
      <div>&#160;</div>
      <div style="text-align: center; color: #000000; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
      <div>&#160;</div>
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            <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 3.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Incorporation of Documents by Reference</div>
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      <div style="text-indent: 36pt; color: #000000;"><a name="z_Hlk176785321"></a>The following documents which have been filed by the Registrant with the Commission are incorporated herein by reference:</div>
      <div>&#160;</div>
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      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zf5b41d50629a4d778d39588131d908ed">

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            <td style="width: 18pt; vertical-align: top; color: #000000;">a.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">The Registrant's Annual Report on Form 10-K for the fiscal year ended March 31, 2024, filed with the Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1022408/000114036124027200/ef20026293_10k.htm">May 23, 2024</a>;</div>
            </td>
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      <div>&#160;</div>
    </div>
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      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="za541afd33aaf4f41b0f843210c5b3b4d">

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            <td style="width: 18pt; vertical-align: top; color: #000000;">b.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">The Registrant's Proxy Statement for its 2024 Annual Meeting of Shareholders (Schedule 14A), filed with the Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1022408/000102240824000059/ef20032701_def14a.htm">July 23, 2024</a>;</div>
            </td>
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      <div>&#160;</div>
    </div>
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      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z82c7b793377f48d1a63b27ae6c282621">

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            <td style="width: 18pt; vertical-align: top; color: #000000;">c.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">All other reports filed by the Registrant pursuant to Sections 13(a) and 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), since March 31, 2024, including specifically, but not
                limited to the Registrant's:</div>
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      <div>&#160;</div>
    </div>
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      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z087efe528f7f404b8fc5097168fa47a2">

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            <td style="width: 18pt; vertical-align: top; color: #000000;">(i)</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, filed with the Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1022408/000114036124035956/ef20030136_10q.htm">August
                  7, 2024</a>; and</div>
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        <div><br>
        </div>
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    </div>
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      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zbdf939d964db4aceb3fa25e5ade17061">

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            <td style="width: 18pt; vertical-align: top; color: #000000;">(ii)</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Current Reports on Form 8-K filed with the Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001022408/000102240824000028/form8-k.htm">May 22, 2024</a> (solely with respect to Item
                8.01) and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1022408/000102240824000073/form8-k.htm">September 16, 2024</a>; and</div>
            </td>
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      <div>&#160;</div>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z11fccf0998c1417096fe157a83c5aa9f">

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            <td style="width: 18pt; vertical-align: top; color: #000000;">d.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">The description of the Common Stock set forth in the Registrant's registration statement on Form 8-A (Reg. No. 1-34167), filed with the Commission on September 2, 2008, and including any amendments and
                reports filed for the purpose of updating this description, including <a href="https://www.sec.gov/Archives/edgar/data/1022408/000114036122020620/brhc10037709_ex4-2.htm">Exhibit 4.2</a> to the Registrant&#8217;s Annual Report on Form 10-K for
                the fiscal year ended March 31, 2022.</div>
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      <div>&#160;</div>
    </div>
    <div>
      <div style="text-indent: 36pt; color: #000000;">In addition, all documents and reports and any future filings made by the Registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act, subsequent to the date of this Registration
        Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this
        Registration Statement and to be part hereof from the date of filing of such documents or reports.&#160; Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for
        purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.&#160; Any such
        statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</div>
      <div>&#160;</div>
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    <div>
      <div style="text-indent: 36pt; color: #000000;">Notwithstanding the foregoing, the Registrant is not incorporating by reference information furnished under Items 2.02 and 7.01 of any Current Report on Form 8-K, including the related exhibits, nor any
        other document or information deemed to have been furnished and not filed in accordance with Commission rules.</div>
      <div>&#160;</div>
    </div>
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            <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 4.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Description of Securities.</div>
            </td>
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      <div>&#160;</div>
    </div>
    <div>
      <div style="text-indent: 36pt; color: #000000;">Not applicable.</div>
      <div><br>
      </div>
    </div>
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            <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 5.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Interests of Named Experts and Counsel.</div>
            </td>
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      <div>&#160;</div>
    </div>
    <div>
      <div style="text-indent: 36pt; color: #000000;">Not applicable.</div>
      <div>&#160;</div>
    </div>
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            <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 6.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Indemnification of Directors and Officers.</div>
            </td>
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      </table>
      <div>&#160;</div>
    </div>
    <div>
      <div style="text-indent: 36pt; color: #000000;">The Registrant's officers and directors are and will be indemnified against certain liabilities under Delaware law, the Amended and Restated Certificate of Incorporation of the Registrant ("Certificate
        of Incorporation"), and the Amended and Restated Bylaws of the Registrant ("Bylaws").&#160; The Certificate of Incorporation requires the Company to indemnify its directors and officers in the manner and to the fullest extent permitted from time to time
        by the Delaware General Corporation Law ("DGCL").&#160; The Bylaws contain provisions which implement the indemnification provisions of the Certificate of Incorporation.</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt; color: #000000;">Article Seventh of the Registrant's Certificate of Incorporation provides: "No director or officer of the Corporation shall be personally liable to the Corporation or its stockholders for monetary
        damages for breach of fiduciary duty as a director or officer, as applicable; provided, however, that the foregoing shall not eliminate or limit the liability of a director or officer (i) for any breach of the director&#8217;s or officer&#8217;s duty of
        loyalty to the Corporation or its stockholders, (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) for any transaction from which the director or officer derived an improper
        personal benefit, or (iv) as applicable solely to directors, for any payment of a dividend or approval of a stock repurchase that is illegal under Section 174 of the Delaware General Corporation Law. No amendment (including any amendment effected
        by operation of law, by merger, consolidation or otherwise) to or repeal of this paragraph shall apply to or have any effect on the liability or alleged liability of any director or officer of the Corporation for or with respect to any acts or
        omissions of such director or officer occurring prior to such amendment or repeal."</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt; color: #000000;">Article Eighth of the Registrant's Certificate of Incorporation provides: "The Corporation shall indemnify, in the manner and to the fullest extent permitted by the Delaware General Corporation Law (and
        in the case of any amendment thereto, to the extent that such amendment permits the Corporation to provide broader indemnification rights than permitted prior thereto), any person (or the estate of any person) who is or was a party to, or is
        threatened to be made a party to, any threatened, pending or completed action, suit or proceeding, whether or not by or in the right of the Corporation, and whether civil, criminal, administrative, investigative or otherwise, by reason of the fact
        that such person is or was a director or officer of the Corporation, or is or was serving at the request of the Corporation as a director or officer of another corporation, partnership, joint venture, trust or other enterprise, including service
        with respect to an employee benefit plan.&#160; The corporation may, to the fullest extent permitted by the Delaware General Corporation Law, purchase and maintain insurance on behalf of any such person against any liability which may be asserted
        against such person.&#160; To the fullest extent permitted by the Delaware General Corporation Law, the indemnification provided herein may include expenses (including attorneys' fees), judgments, fines and amounts paid in settlement and any such
        expenses may be paid by the Corporation in advance of the final disposition of such action, suit or proceeding upon receipt of an undertaking by or on behalf of the person seeking indemnification to repay such amounts if it is ultimately determined
        that he or she is not entitled to be indemnified.&#160; The indemnification provided herein shall not be deemed to limit the right of the Corporation to indemnify any other person for any such expenses to the fullest extent permitted by the Delaware
        General Corporation Law, nor shall it be deemed exclusive of any other rights to which any person seeking indemnification from the Corporation may be entitled under any agreement, the Corporation's Bylaws, vote of stockholders or disinterested
        directors, or otherwise, both as to action in such person's official capacity and as to action in another capacity while holding such office.&#160; The Corporation may, but only to the extent that the Board of Directors may (but shall not be obligated
        to) authorize from time to time, grant rights to indemnification and to the advancement of expenses to any employee or agent of the Corporation to the fullest extent of the provisions of this Article Eighth as they apply to the indemnification and
        advancement of expenses of directors and officers of the Corporation."</div>
      <div>&#160;</div>
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      <div style="text-indent: 36pt; color: #000000;">The Registrant has entered into indemnification agreements with each of its directors and executive officers.&#160; The indemnification agreements provide that the Registrant will indemnify the director or
        officer against any expenses or liabilities incurred in connection with any proceeding in which the director or officer may be involved as a party or otherwise, by reason of the fact that the director or officer is or was a director or officer of
        the Registrant or by any reason of any action taken by or omitted to be taken by the director or officer while acting as an officer or director of the Registrant.&#160; However, the Registrant is only obligated to provide indemnification under the
        indemnification agreements if: (i) the director or officer was acting in good faith and in a manner the director or officer reasonably believed to be in the best interests of the Registrant, and, with respect to any criminal action, the director or
        officer had no reasonable cause to believe the director's or officer's conduct was unlawful; (ii) the claim was not made to recover profits by the director or officer in violation of Section 16(b) of the Exchange Act or any successor statute or
        state law; (iii) the claim was not initiated by the director or officer; (iv) the claim was not covered by applicable insurance; or (v) the claim was not for an act or omission of a director of the Registrant from which a director may not be
        relieved of liability under the DGCL.&#160; Each director and officer has undertaken to repay the Registrant for any costs or expenses paid by the Registrant if it is ultimately determined that the director or officer is not entitled to indemnification
        under the indemnification agreements.</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt; color: #000000;">The Registrant also maintains a general liability insurance policy, which will cover certain liabilities of its directors and officers arising out of claims based on acts or omissions in their
        capacities as directors or officers.</div>
      <div>&#160;</div>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z5a9383a6a3c9420194268886fa014acf">

          <tr>
            <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 7.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Exemption from Registration Claimed.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
    </div>
    <div>
      <div style="text-indent: 36pt; color: #000000;">&#160;&#160;&#160;&#160;Not applicable.</div>
      <div>&#160;</div>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zf55e15cdefc44a2693e8b2ff1c582945">

          <tr>
            <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 8.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Exhibits.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
    </div>
    <div>
      <div style="text-indent: 36pt; color: #000000;">See Exhibit Index.</div>
      <div>&#160;</div>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zab9fc690142447508e944fed2cee0011">

          <tr>
            <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 9.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Undertakings.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z30db9a1dc6ca4ecfb4c6574d7e0ea494">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: #000000;">(a)</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">The undersigned Registrant hereby undertakes:</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="za622e795ce0f49569d0d9a5e866b6968">

          <tr>
            <td style="width: 54pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: #000000;">(1)</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</div>
            </td>
          </tr>

      </table>
      <div>&#160;
        <div style="margin-left: 72pt;"><font style="color: #000000;">(i)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="color: rgb(0, 0, 0);">To include any prospectus required by Section 10(a)(3) of the Securities Act;</font></div>
        <div>&#160;</div>
        <div style="margin-left: 72pt;"><font style="color: #000000;">(ii)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="color: rgb(0, 0, 0);">To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most
            recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement.&#160; Notwithstanding the foregoing, any increase or decrease in volume of
            securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed
            with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the
            effective Registration Statement;</font></div>
        <div>&#160;</div>
      </div>
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    <div>
      <div style="margin-left: 72pt;"><font style="color: #000000;">(iii)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="color: rgb(0, 0, 0);">To include any material information with respect to the plan of distribution not previously disclosed in this Registration
          Statement or any material change to such information in this Registration Statement;</font></div>
      <div>&#160;</div>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div>
      <div style="color: #000000;"><font style="font-style: italic;">provided, however</font>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be included in a
        post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration
        Statement.</div>
      <div>&#160;</div>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zde9c72ea1d4646f8bb2a1dffef8738e4">

          <tr>
            <td style="width: 54pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: #000000;">(2)</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein,
                and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z6edfab9a19d74b9b99f671bc52225020">

          <tr>
            <td style="width: 54pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: #000000;">(3)</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zaaa58431afed4757900e3d3dca0df424">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: #000000;">(b)</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d)
                of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new
                registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zbc4c8daf73f240f5ad138bd3be782c59">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: #000000;">(c)</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or
                otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.&#160; In the event that a claim for
                indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is
                asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court
                of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
    <div>&#160;</div>
    <div style="text-indent: 36pt;">Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all the requirements for filing on Form S-8 and has duly caused this Registration
      Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the County of Fairfax, Commonwealth of Virginia, on the 19<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> day of September, 2024.</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z02247213b83c4bc18dff7e3c99d9f406">

        <tr>
          <td style="width: 50.16%; vertical-align: top;">&#160;</td>
          <td style="width: 3.08%; vertical-align: top;">&#160;</td>
          <td style="width: 46.76%; vertical-align: top;">
            <div>&#160;<font style="font-weight: bold;">EPLUS INC.</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50.16%; vertical-align: top;">&#160;</td>
          <td style="width: 3.08%; vertical-align: top;">&#160;</td>
          <td style="width: 46.76%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50.16%; vertical-align: top;">&#160;</td>
          <td style="width: 3.08%; vertical-align: top;">
            <div>By:</div>
          </td>
          <td style="width: 46.76%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>&#160;/s/ Mark P. Marron</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50.16%; vertical-align: top;">&#160;</td>
          <td style="width: 3.08%; vertical-align: top;">&#160;</td>
          <td style="width: 46.76%; vertical-align: top;">
            <div>Mark P. Marron</div>
            <div>President and Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <a name="POWEROFATTORNEY"><!--Anchor--></a>
    <div style="text-align: center; font-weight: bold;">POWER OF ATTORNEY</div>
    <div>&#160;</div>
    <div style="text-indent: 36pt;">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby severally constitutes and appoints Mark P. Marron and Elaine D. Marion and each of them, his or her true and lawful
      attorney-in-fact and agent, with full power of substitution and resubstitution for him or her and in his or her name, place and stead, in any and all capacities to sign any and all amendments (including post-effective amendments) to the Registration
      Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, granting unto said attorney-in-fact and agents, and each of them, full power and authority to do and perform each and every
      act and thing requisite or necessary fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each said attorneys-in-fact and agents or any of them or their or his or her substitute or
      substitutes, may lawfully do or cause to be done by virtue hereof.</div>
    <div>&#160;</div>
    <div style="text-indent: 36pt;">Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zaac8008bdb8e4d9fab447a0a1071d584">

        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid black;">
            <div>&#160;/s/ Mark P. Marron</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">
            <div>President and CEO</div>
          </td>
          <td style="width: 26.4%; vertical-align: top;">
            <div>September 19, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div>Mark P. Marron</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">
            <div>(Principal Executive Officer)</div>
          </td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid black;">
            <div>&#160;/s/ Elaine D. Marion</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">
            <div>Chief Financial Officer</div>
          </td>
          <td style="width: 26.4%; vertical-align: top;">
            <div>September 19, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div>Elaine D. Marion</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">
            <div>(Principal Financial</div>
          </td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">
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          </td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid black;">
            <div>&#160;/s/ Maureen F. Morrison&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">
            <div>Chair</div>
          </td>
          <td style="width: 26.4%; vertical-align: top;">
            <div>September 19, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div>Maureen F. Morrison</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid black;">
            <div>&#160;/s/ Ren&#233;e Bergeron&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">
            <div>Director</div>
          </td>
          <td style="width: 26.4%; vertical-align: top;">
            <div>September 19, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div>Ren&#233;e Bergeron</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid black;">
            <div>&#160;/s/ Bruce M. Bowen&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">
            <div>Director</div>
          </td>
          <td style="width: 26.4%; vertical-align: top;">
            <div>September 19, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div>Bruce M. Bowen</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid black;">
            <div>&#160;/s/ John E. Callies&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">
            <div>Director</div>
          </td>
          <td style="width: 26.4%; vertical-align: top;">
            <div>September 19, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div>John E. Callies</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid black;">
            <div>&#160;/s/ Ira A. Hunt, III&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">
            <div>Director</div>
          </td>
          <td style="width: 26.4%; vertical-align: top;">
            <div>September 19, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div>Ira A. Hunt, III</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid black;">
            <div>&#160;/s/ Ben Xiang&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">
            <div>Director</div>
          </td>
          <td style="width: 26.4%; vertical-align: top;">
            <div>September 19, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div>Ben Xiang</div>
          </td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 26.4%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="page-break-after: always;" class="BRPFPageBreak">
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    </div>
    <div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">EXHIBIT INDEX</div>
    </div>
    <div>
      <div><br>
      </div>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zf9188751ade145868aa119da80aff675">

        <tr>
          <td style="width: 15%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-weight: bold;">Exhibit Number</div>
          </td>
          <td style="width: 85%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold;">Description</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1022408/000114036123051930/ef20012430_ex3-1.htm">4.1</a></div>
          </td>
          <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);"><font style="font-style: italic;">e</font>Plus inc. Amended and Restated Certificate of Incorporation, as last amended September 18, 2023 (Incorporated by reference to Exhibit 3.1 to our Quarterly Report on
              Form 10-Q for the period ended September 30, 2023)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1022408/000102240824000022/ex3-1.htm">4.2</a></div>
          </td>
          <td style="width: 85%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Amended and Restated Bylaws of <font style="font-style: italic;">e</font>Plus inc. as amended March 26, 2024 (Incorporated by reference to Exhibit 3.1 to our Current Report on Form 8-K filed on March 28, 2024)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="ef20035933_ex5-1.htm">5.1*</a></div>
          </td>
          <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">Opinion of Squire Patton Boggs (US) LLP</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1022408/000102240824000073/ex10_1.htm">10.1</a></div>
          </td>
          <td style="width: 85%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">2024 Non-Employee Director Long-Term Incentive Plan (Incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed on September 16, 2024)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="ef20035933_ex5-1.htm">23.1*</a></div>
          </td>
          <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">Consent of Squire Patton Boggs (US) LLP (Contained in opinion filed as Exhibit 5.1 to this Registration Statement)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15%; vertical-align: top;">
            <div style="text-align: center; color: #000000;"><a href="ef20035933_ex23-2.htm">23.2*</a></div>
          </td>
          <td style="width: 85%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Consent of Deloitte &amp; Touche LLP, independent registered public accounting firm</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="#POWEROFATTORNEY">24.1*</a></div>
          </td>
          <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">Power of Attorney (Included on the signature page to this Registration Statement)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15%; vertical-align: top;">
            <div style="text-align: center;"><a href="exfilingfees.htm">107*</a></div>
          </td>
          <td style="width: 85%; vertical-align: top;">
            <div>Filing Fee Table</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>* Filed herewith.</div>
    <div>&#160;</div>
    <br>
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[{"type": "S-8", "sequence": "1", "filename": "ef20035933_s8.htm", "description": "S-8", "secsgml_size_bytes": 58506}]
{"company-data": {"conformed-name": "EPLUS INC", "cik": "0001022408", "assigned-sic": "5045", "organization-name": "07 Trade & Services", "irs-number": "541817218", "state-of-incorporation": "DE", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-282220", "film-number": "241310746"}, "business-address": {"street1": "13595 DULLES TECHNOLOGY DRIVE", "city": "HERNDON", "state": "VA", "zip": "20171-3413", "phone": "7039848400"}, "mail-address": {"street1": "13595 DULLES TECHNOLOGY DRIVE", "city": "HERNDON", "state": "VA", "zip": "20171-3413"}, "former-company": {"former-conformed-name": "MLC HOLDINGS INC", "date-changed": "19960906"}}
As filed with the Securities and Exchange Commission on September 19, 2024
Registration No. 333-
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
e
Plus inc.
(Exact name of Registrant as specified in its charter)
Delaware
54-1817218
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
13595 Dulles Technology Drive
Herndon, Virginia
20171-3413
(Address of Principal Executive Offices)
(Zip Code)
2024 NON-EMPLOYEE DIRECTOR LONG-TERM INCENTIVE PLAN
(Full title of the Plan)
Erica S. Stoecker, Esq.
General Counsel
e
Plus inc.
13595 Dulles Technology Drive
Herndon, Virginia 20171-3413
(703) 984-8400
(Name, address, and telephone
number, including area code, of agent for service)
Copy to:
Abby E. Brown, Esq.
Squire Patton Boggs (US) LLP
2550 M Street NW
Washington, DC 20037
(202) 457-6000
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.  See the definitions of "large
        accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☒
Accelerated filer ☐
Non-accelerated filer
☐
(Do not check if a smaller reporting company)
Smaller reporting company ☐
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to
          Section 7(a)(2)(B) of the Securities Act.☐
Part I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The documents containing the information specified in Part I of Form S-8 will be sent or given to directors of
e
Plus inc. (the "Registrant") eligible to
        participate in the 2024 Non-Employee Director Long-Term Incentive Plan as specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the "Securities Act").  In accordance with the instructions of Part I of Form S-8, such documents will
        not be filed with the Securities and Exchange Commission (the "Commission") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act.  These documents and the documents
        incorporated by reference pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
Part II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference
The following documents which have been filed by the Registrant with the Commission are incorporated herein by reference:
a.
The Registrant's Annual Report on Form 10-K for the fiscal year ended March 31, 2024, filed with the Commission on
May 23, 2024
;
b.
The Registrant's Proxy Statement for its 2024 Annual Meeting of Shareholders (Schedule 14A), filed with the Commission on
July 23, 2024
;
c.
All other reports filed by the Registrant pursuant to Sections 13(a) and 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), since March 31, 2024, including specifically, but not
                limited to the Registrant's:
(i)
Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, filed with the Commission on
August
                  7, 2024
; and
(ii)
Current Reports on Form 8-K filed with the Commission on
May 22, 2024
(solely with respect to Item
                8.01) and
September 16, 2024
; and
d.
The description of the Common Stock set forth in the Registrant's registration statement on Form 8-A (Reg. No. 1-34167), filed with the Commission on September 2, 2008, and including any amendments and
                reports filed for the purpose of updating this description, including
Exhibit 4.2
to the Registrant's Annual Report on Form 10-K for
                the fiscal year ended March 31, 2022.
In addition, all documents and reports and any future filings made by the Registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act, subsequent to the date of this Registration
        Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this
        Registration Statement and to be part hereof from the date of filing of such documents or reports.  Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for
        purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.  Any such
        statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
Notwithstanding the foregoing, the Registrant is not incorporating by reference information furnished under Items 2.02 and 7.01 of any Current Report on Form 8-K, including the related exhibits, nor any
        other document or information deemed to have been furnished and not filed in accordance with Commission rules.
Item 4.
Description of Securities.
Not applicable.
Item 5.
Interests of Named Experts and Counsel.
Not applicable.
Item 6.
Indemnification of Directors and Officers.
The Registrant's officers and directors are and will be indemnified against certain liabilities under Delaware law, the Amended and Restated Certificate of Incorporation of the Registrant ("Certificate
        of Incorporation"), and the Amended and Restated Bylaws of the Registrant ("Bylaws").  The Certificate of Incorporation requires the Company to indemnify its directors and officers in the manner and to the fullest extent permitted from time to time
        by the Delaware General Corporation Law ("DGCL").  The Bylaws contain provisions which implement the indemnification provisions of the Certificate of Incorporation.
Article Seventh of the Registrant's Certificate of Incorporation provides: "No director or officer of the Corporation shall be personally liable to the Corporation or its stockholders for monetary
        damages for breach of fiduciary duty as a director or officer, as applicable; provided, however, that the foregoing shall not eliminate or limit the liability of a director or officer (i) for any breach of the director's or officer's duty of
        loyalty to the Corporation or its stockholders, (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) for any transaction from which the director or officer derived an improper
        personal benefit, or (iv) as applicable solely to directors, for any payment of a dividend or approval of a stock repurchase that is illegal under Section 174 of the Delaware General Corporation Law. No amendment (including any amendment effected
        by operation of law, by merger, consolidation or otherwise) to or repeal of this paragraph shall apply to or have any effect on the liability or alleged liability of any director or officer of the Corporation for or with respect to any acts or
        omissions of such director or officer occurring prior to such amendment or repeal."
Article Eighth of the Registrant's Certificate of Incorporation provides: "The Corporation shall indemnify, in the manner and to the fullest extent permitted by the Delaware General Corporation Law (and
        in the case of any amendment thereto, to the extent that such amendment permits the Corporation to provide broader indemnification rights than permitted prior thereto), any person (or the estate of any person) who is or was a party to, or is
        threatened to be made a party to, any threatened, pending or completed action, suit or proceeding, whether or not by or in the right of the Corporation, and whether civil, criminal, administrative, investigative or otherwise, by reason of the fact
        that such person is or was a director or officer of the Corporation, or is or was serving at the request of the Corporation as a director or officer of another corporation, partnership, joint venture, trust or other enterprise, including service
        with respect to an employee benefit plan.  The corporation may, to the fullest extent permitted by the Delaware General Corporation Law, purchase and maintain insurance on behalf of any such person against any liability which may be asserted
        against such person.  To the fullest extent permitted by the Delaware General Corporation Law, the indemnification provided herein may include expenses (including attorneys' fees), judgments, fines and amounts paid in settlement and any such
        expenses may be paid by the Corporation in advance of the final disposition of such action, suit or proceeding upon receipt of an undertaking by or on behalf of the person seeking indemnification to repay such amounts if it is ultimately determined
        that he or she is not entitled to be indemnified.  The indemnification provided herein shall not be deemed to limit the right of the Corporation to indemnify any other person for any such expenses to the fullest extent permitted by the Delaware
        General Corporation Law, nor shall it be deemed exclusive of any other rights to which any person seeking indemnification from the Corporation may be entitled under any agreement, the Corporation's Bylaws, vote of stockholders or disinterested
        directors, or otherwise, both as to action in such person's official capacity and as to action in another capacity while holding such office.  The Corporation may, but only to the extent that the Board of Directors may (but shall not be obligated
        to) authorize from time to time, grant rights to indemnification and to the advancement of expenses to any employee or agent of the Corporation to the fullest extent of the provisions of this Article Eighth as they apply to the indemnification and
        advancement of expenses of directors and officers of the Corporation."
The Registrant has entered into indemnification agreements with each of its directors and executive officers.  The indemnification agreements provide that the Registrant will indemnify the director or
        officer against any expenses or liabilities incurred in connection with any proceeding in which the director or officer may be involved as a party or otherwise, by reason of the fact that the director or officer is or was a director or officer of
        the Registrant or by any reason of any action taken by or omitted to be taken by the director or officer while acting as an officer or director of the Registrant.  However, the Registrant is only obligated to provide indemnification under the
        indemnification agreements if: (i) the director or officer was acting in good faith and in a manner the director or officer reasonably believed to be in the best interests of the Registrant, and, with respect to any criminal action, the director or
        officer had no reasonable cause to believe the director's or officer's conduct was unlawful; (ii) the claim was not made to recover profits by the director or officer in violation of Section 16(b) of the Exchange Act or any successor statute or
        state law; (iii) the claim was not initiated by the director or officer; (iv) the claim was not covered by applicable insurance; or (v) the claim was not for an act or omission of a director of the Registrant from which a director may not be
        relieved of liability under the DGCL.  Each director and officer has undertaken to repay the Registrant for any costs or expenses paid by the Registrant if it is ultimately determined that the director or officer is not entitled to indemnification
        under the indemnification agreements.
The Registrant also maintains a general liability insurance policy, which will cover certain liabilities of its directors and officers arising out of claims based on acts or omissions in their
        capacities as directors or officers.
Item 7.
Exemption from Registration Claimed.
Not applicable.
Item 8.
Exhibits.
See Exhibit Index.
Item 9.
Undertakings.
(a)
The undersigned Registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most
            recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement.  Notwithstanding the foregoing, any increase or decrease in volume of
            securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed
            with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the
            effective Registration Statement;
(iii)
To include any material information with respect to the plan of distribution not previously disclosed in this Registration
          Statement or any material change to such information in this Registration Statement;
provided, however
, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be included in a
        post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration
        Statement.
(2)
That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein,
                and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b)
The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d)
                of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new
                registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c)
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or
                otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.  In the event that a claim for
                indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is
                asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court
                of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all the requirements for filing on Form S-8 and has duly caused this Registration
      Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the County of Fairfax, Commonwealth of Virginia, on the 19
th
day of September, 2024.
EPLUS INC.
By:
/s/ Mark P. Marron
Mark P. Marron
President and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby severally constitutes and appoints Mark P. Marron and Elaine D. Marion and each of them, his or her true and lawful
      attorney-in-fact and agent, with full power of substitution and resubstitution for him or her and in his or her name, place and stead, in any and all capacities to sign any and all amendments (including post-effective amendments) to the Registration
      Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, granting unto said attorney-in-fact and agents, and each of them, full power and authority to do and perform each and every
      act and thing requisite or necessary fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each said attorneys-in-fact and agents or any of them or their or his or her substitute or
      substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
/s/ Mark P. Marron
President and CEO
September 19, 2024
Mark P. Marron
(Principal Executive Officer)
/s/ Elaine D. Marion
Chief Financial Officer
September 19, 2024
Elaine D. Marion
(Principal Financial
and Accounting Officer)
/s/ Maureen F. Morrison
Chair
September 19, 2024
Maureen F. Morrison
/s/ Renée Bergeron
Director
September 19, 2024
Renée Bergeron
/s/ Bruce M. Bowen
Director
September 19, 2024
Bruce M. Bowen
/s/ John E. Callies
Director
September 19, 2024
John E. Callies
/s/ Ira A. Hunt, III
Director
September 19, 2024
Ira A. Hunt, III
/s/ Ben Xiang
Director
September 19, 2024
Ben Xiang
EXHIBIT INDEX
Exhibit Number
Description
4.1
e
Plus inc. Amended and Restated Certificate of Incorporation, as last amended September 18, 2023 (Incorporated by reference to Exhibit 3.1 to our Quarterly Report on
              Form 10-Q for the period ended September 30, 2023)
4.2
Amended and Restated Bylaws of
e
Plus inc. as amended March 26, 2024 (Incorporated by reference to Exhibit 3.1 to our Current Report on Form 8-K filed on March 28, 2024)
5.1*
Opinion of Squire Patton Boggs (US) LLP
10.1
2024 Non-Employee Director Long-Term Incentive Plan (Incorporated by reference to Exhibit 10.1 to our Current Report on Form 8-K filed on September 16, 2024)
23.1*
Consent of Squire Patton Boggs (US) LLP (Contained in opinion filed as Exhibit 5.1 to this Registration Statement)
23.2*
Consent of Deloitte & Touche LLP, independent registered public accounting firm
24.1*
Power of Attorney (Included on the signature page to this Registration Statement)
107*
Filing Fee Table
* Filed herewith.