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Exhibit 107

Calculation of Filing Fee Table
 
S-8
(Form Type)

ePlus inc.
(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities
 
Security
Type
Security
Class Title(1)
Fee
Calculation
Rule
Amount
Registered(2)
Proposed
Maximum
Offering
Price Per
Share
Maximum
Aggregate
Offering
Price(3)
Fee Rate
Amount of
Registration
Fee
Equity
Common Stock, par value $0.01 per share
Rule 457(c), (h)(i)
2,500,000
$40.34
$100,850,000.00
0.00011020
$11,113.67
Total Offering Amounts:
$100,850,000.00
 
$11,113.67
Total Fee Offsets:
$ —
Net Fee Due:
$11,113.67
 
(1)
The shares of Common Stock, par value $0.01 per share of ePlus inc. (the “Registrant”) being registered relate to awards to be undertaken in the future, with such terms and vesting conditions, as applicable, to be determined in accordance with the provisions of the ePlus inc. 2022 Employee Stock Purchase Plan (the “Plan”).
 
(2)
Pursuant to Rule 416(c) under the Securities Act, this Registration Statement shall also cover any additional shares of Common Stock which become issuable under the Plan by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of the Registrant’s outstanding shares of Common Stock.
 
(3)
Estimated in accordance with Rules 457(c) and 457(h) of the Securities Act solely for purposes of calculating the registration fee. The fee is computed based upon $47.452, which represents the average of the high and low prices per share of the Registrant’s Common Stock on October 27, 2022, as reported on the Nasdaq Global Select Market, multiplied by 85%, which is the percentage of the price per share applicable to purchases under the Plan.