Document:

EXHIBIT 10(mmm)

                            EXTENSION OF SUB-SUBLEASE

     This Extension of Lease is made effective on August 13, 2003, between
NORTHSTATE GROCERY, INC., a California corporation ("Sub-Sublessor") and NORTH
VALLEY BANK, a California corporation ("Sub-Sublessee").

     1.  Recitals. This Extension of Sub-Sublease is made with reference to the
         following facts and objectives.

         a)       Sub-Sublessor and Sub-Sublessee entered into a written
                  SubSublease dated August 14, 1998 (the "Lease") in which
                  SubSublessee leased 538 square feet of the supermarket
                  facility located at the Southwest corner of Placer Street and

         b)       Buenaventura located in the City of Redding, County of Shasta,
                  California (the "Premises"). The original term of the
                  Sub-Sublease ended on August 13, 2003, and thereafter the
                  parties extended the term for the first of two five year
                  option periods pursuant to paragraph 3.2 of the SubSublease.

         c)       This Agreement evidences the extended term.

     2.  Extension of Term. The term of the Sub-Sublease shall be extended for
an additional period of five (5) years, from and after August 14, 2003, so that
the term of the Sub-Sublease shall extend to and include August 13, 2008.

     3.  Rent Increase. Monthly Rent shall increase to $913.40 ($1.70 per sq.
ft.) and shall continue until the end of the first five (5) year extension.

     3.  Effectiveness of Sub-Sublease. Except as set forth in the Extension of
Sub-Sublease Agreement, all the provisions of the Sub-Sublease shall remain
unchanged and in full force and effect.

                                                                     Page 1 of 2

<PAGE>

     4.  Conflict of Terms. In the event of any conflict between the provisions
of the Sub-Sublease and this Extension of Sub-Sublease, the provisions of the
Extension of Sub-Sublease shall prevail.

                                       SUB-SUBLESSOR:
                                       NORTH STATE GROCERY, INC.

                                       By: /s/ RICHARD E. MORGAN JR.
                                           -------------------------------------
                                       Name:   Richard E. Morgan Jr.
                                           -------------------------------------
                                       Its:    President
                                           -------------------------------------
                                           Address:  P.O. Box 439
                                                     Cottonwood, CA 96022

                                       SUB-SUBLESSEE:

                                       By: /s/ JACK RICHTER
                                           -------------------------------------
                                           Jack Richter
                                           EVP/Chief Administrative Officer

                                           Address:  300 Park Marina Circle
                                                     Redding, CA 96001

                                                                     Page 2 of 2EXHIBIT 10(nnn)

                              GABRIELSEN & COMPANY
                          711 GRAND AVENUE, SUITE 100
                              SAN RAFAEL, CA 94901
                                 (415) 454-1600
                              FAX: (415) 256-2888

July 26, 2005

Mr. Jack Richter
North Valley Bank
P.O. Box 994630
Redding, California 96099

         RE:   Determination of Pair Market Rental Value, Branch #17
               Lease of Premises at 9334 Deschutes Road, Palo Cedro, CA, by
               North Valley Bank, a California Banking Corporation

Dear Mr. Richter:

         The purpose of this letter is to confirm that the parties to the
above-referenced lease (the "Lease") have agreed that the Fair Market Rental
Value, as that term is defined in Paragraph 40. OPTION TO EXTEND the Lease,
shall be One Dollar ($1.00) per square foot per month for the first twelve (12)
months of the five-year option term commencing December 1, 2005. The rent shall
be adjusted at the commencement of the thirteenth (13th) and the thirty-seventh
(37th) month thereafter in proportion to the changes in the Consumer Price Index
as described in Paragraph 4 of the Lease.

         To signify your agreement with this determination of Fair Market Rental
Value and that the Lease has been extended pursuant to Paragraph 40 (Option to
Extend Term) for an additional five (5) year term, please sign below under
Agreed to and Accepted.

Sincerely,

Gabrielsen & Company

/s/ JIM OWEN
-----------------------
Jim Owen

Agreed to and Accepted;
-----------------------

North Valley Bank,
A California Banking Corporation

By: /s/ JACK RICHTER
    -------------------
Its:  EVP/CAO
    -------------------

              94-050 FARRINGTON HIGHWAY * WAIPAHU, HAWAII 96797 *
                         (808) 677-6700 * (808) 671-2427Exhibit 10.1

    SEVENTH
      AMENDMENT TO CREDIT AGREEMENT

    

    This
      SEVENTH AMENDMENT TO CREDIT AGREEMENT (the “Seventh Amendment”) dated March 12,
      2007, is by and among ePlus inc., a Delaware corporation (“ePlus”), the
      Subsidiaries of ePlus signatory hereto (including ePlus, each individually
      a
“Borrower” and collectively, the “Borrowers”), the Banks signatory hereto (the
“Banks”), and National City Bank, as Administrative Agent for the Banks (the
“Administrative Agent”).

    

    BACKGROUND

    

    A.  Pursuant
      to that certain Credit Agreement dated
      September
      23,
      2005,
      by and
      among the Borrowers, the Banks, and the Administrative Agent, as amended by
      a
      First Amendment to Credit Agreement, dated July 11, 2006, a Second Amendment
      dated July 28, 2006, a Third Amendment dated August 30, 2006, a Fourth Amendment
      dated September 27, 2006, a Fifth Amendment dated November 15, 2006 and a Sixth
      Amendment dated January 11, 2007 (as the same may be modified and amended from
      time to time, including by this Seventh Amendment, the “Credit Agreement”), the
      Banks agreed, inter
      alia,
      to
      extend to the Borrowers a revolving credit facility in the maximum aggregate
      principal amount of $35,000,000.

    

    B.  The
      Borrowers did not deliver the following documents as required by Section 5.1
      of
      the Credit Agreement: (a) their annual audited financial statements prior to
      May
      31, 2006; (b) their “Projections” for 2007 prior to June 30, 2006; and (c)
      Financial Statements (Quarterly), for the periods ending June 30, 2006 and
      September 30, 2006 (collectively, the “Waived Delivery Event”), which events
      were waived through March 15, 2007, pursuant to the Sixth Amendment, and have
      advised the Banks that they will be unable to deliver such items in the
      timeframe set forth in the Sixth Amendment.

    

    C.  The
      Borrowers have requested an extension of the delivery date requirements for
      the
      Waived Delivery Event, to which the Banks are willing to agree, on the terms
      and
      subject to the conditions set forth herein.

    

    NOW,
      THEREFORE, in consideration of the foregoing premises and for other good and
      valuable consideration, the receipt and sufficiency of which are hereby
      acknowledged, and intending to be legally bound hereby, the parties hereto
      agree
      as follows:

    

    1.  Definitions.
      

    

    (a)  General
      Rule.
      Except
      as expressly set forth herein, all capitalized terms used and not defined herein
      shall have the respective meanings ascribed thereto in the Credit Agreement.
      

    

    (b)  Additional
      Definition.
      The
      following additional definition shall be added to Article 1 of the Credit
      Agreement to read in its entirety as follows:

    

    “Seventh
      Amendment”
means
      the Seventh Amendment to this Agreement dated March 12, 2007.

    

    2.  Representations
      and Warranties.
      Each
      Borrower hereby represents and warrants to the Administrative Agent and each
      Bank that, except as to the Waived Delivery Event, as to such
      Borrower:

    (a)  Representations.
      each of
      the representations and warranties of such Borrower contained in the Credit
      Agreement and/or the other Loan Documents are true, accurate and

    
      
        
          
          

        

        
          
          

          
          

        

        
          
          

        

      

      correct
        in all material respects on and as of the date hereof as if made on and as
        of
        the date hereof, except to the extent such representation or warranty was
        made
        as of a specific date;

                (b)  Power
        and Authority.
        (i)
        such Borrower has the power and authority under the laws of its jurisdiction
        of
        organization and under its organizational documents to enter into and perform
        this Seventh Amendment and any other documents which the Banks require such
        Borrower to deliver hereunder (this Seventh Amendment and any such additional
        documents delivered in connection with the Seventh Amendment are herein referred
        to as the “Amendment Documents”); (ii) such Borrower is in good standing in its
        jurisdiction of organization and each additional jurisdiction in which it
        is
        required to be so qualified; and (iii) all actions, corporate or otherwise,
        necessary or appropriate for the due execution and full performance by the
        Borrower of the Seventh Amendment have been adopted and taken and, upon their
        execution, the Credit Agreement, as amended by this Seventh Amendment will
        constitute the valid and binding obligations of the Borrower enforceable
        in
        accordance with their respective terms;

    

    

    (c)  No
      Violations of Law or Agreements.
      the
      making and performance of the Seventh Amendment will not violate any provisions
      of any law or regulation, federal, state, local, or foreign, or the
      organizational documents of such Borrower, or result in any breach or violation
      of, or constitute a default or require the obtaining of any consent under,
      any
      agreement or instrument by which such Borrower or its property may be
      bound;

    

    (d)  No
      Default.
      except
      as is waived hereby, no Default or Event of Default has occurred and is
      continuing; and

    

    (e)  No
      Material Adverse Effect.
      No
      Material Adverse Effect has occurred since September 23, 2005.

    

    3.  Conditions
      to Effectiveness of Amendment.
      This
      Seventh Amendment shall be effective upon the Administrative Agent’s receipt of
      the following, each in form and substance reasonably satisfactory to the
      Banks:

    

    (a)  Seventh
      Amendment.
      this
      Seventh Amendment, duly executed by the Borrowers and the Banks; 

    

    (b)  Consent
      and Waivers.
      copies
      of any consents or waivers necessary in order for the Borrowers to comply with
      or perform any of its covenants, agreements or obligations contained in any
      agreement, which are required as a result of the Borrowers’ execution of this
      Seventh Amendment, if any;

    (c)  Other
      Documents and Actions.
      such
      additional agreements, instruments, documents, writings and actions as the
      Banks
      may reasonably request.

    

    4.  Limited
      Consent; Ratification.
      Subject
      to the terms and conditions of this Seventh Amendment, the Banks and
      Administrative Agent hereby consent to an extension of the delivery date for
      each of the deliveries described in the definition of the Waived Delivery Event,
      to a date not later than June 30, 2007. Except as stated in the preceding
      sentence, the execution, delivery and performance of this Seventh Amendment
      shall not operate as a waiver of any right, power or remedy of the
      Administrative Agent or the Banks under the Credit Agreement or any Loan
      Document, or constitute a waiver of any provision thereof. Except as expressly
      modified hereby, all terms, conditions and provisions of the Credit Agreement
      and the other Loan Documents shall remain in full force and effect and are
      hereby ratified and confirmed by any Borrower. Nothing contained herein
      constitutes an

    
      
        
        

      

      
        
        

        
        

      

      
        
        

      

    

    
      agreement
        or obligation by the Administrative Agent or any Bank to grant any further
        amendments to any of the Loan Documents.

          5.  Acknowledgments.
        To
        induce the Banks to enter into this Seventh Amendment, each Borrower
        acknowledges, agrees, warrants, and represents that:

    

    

    (a)  Acknowledgment
      of Obligations; Collateral; Waiver of Claims.
      (i) the
      Loan Documents are valid and enforceable against, and all of the terms and
      conditions of the Loan Documents are binding on, the Borrowers; (ii) the liens
      and security interests granted to the Administrative Agent by the Borrowers
      pursuant to the Loan Documents are valid, legal and binding, properly recorded
      or filed and first priority perfected liens and security interests; and (iii)
      the Borrowers hereby waive any and all defenses, set-offs and counterclaims
      which they, whether jointly or severally, may have or claim to have against
      the
      Administrative Agent or any Bank as of the date hereof.

    

    (b)  No
      Waiver of Existing Defaults.
      Other
      than the Delivery Event, no Default or Event of Default exists immediately
      before or immediately after giving effect to this Seventh Amendment. Nothing
      in
      this Seventh Amendment nor any communication between the Administrative Agent,
      any Bank, any Borrower or any of their respective officers, agents, employees
      or
      representatives shall be deemed to constitute a waiver of (i) any Default or
      Event of Default arising as a result of the foregoing representation proving
      to
      be false or incorrect in any material respect; or (ii) any rights or remedies
      which the Administrative Agent or any Bank has against any Borrower under the
      Credit Agreement or any other Loan Document and/or applicable law, with respect
      to any such Default or Event of Default arising as a result of the foregoing
      representation proving to be false or incorrect in any material
      respect.

    

    6.  Binding
      Effect.
      This
      Seventh Amendment shall be binding upon and inure to the benefit of the parties
      hereto and their respective successors and assigns.

    

    7.  Governing
      Law.
      This
      Seventh Amendment and all rights and obligations of the parties hereunder shall
      be governed by and be construed and enforced in accordance with the laws of
      the
      Commonwealth of Pennsylvania without regard to Pennsylvania or federal
      principles of conflict of laws.

    

    8.  Headings.
      The
      headings of the sections of this Seventh Amendment are inserted for convenience
      only and shall not be deemed to constitute a part of this Seventh
      Amendment.

    

    9.  Counterparts.
      This
      Seventh Amendment may be executed in any number of counterparts with the same
      affect as if all of the signatures on such counterparts appeared on one document
      and each counterpart shall be deemed an original.

    
      
        
        

      

      
        
        

        
        

      

      
        
        

      

    

                IN
      WITNESS WHEREOF,
      the Borrowers have caused this Seventh Amendment to Credit Agreement to be
      executed under seal by their duly authorized officers, all as of the day and
      year first written above.

     

    ePLUS
      inc.

     

    By:
/s/
      Kleyton L. Parkhurst

    Name:
      Kleyton
      L. Parkhurst

    Title:
      Senior
      Vice President

     

    ePLUS
      Group, inc.

     

    By:
/s/
      Kleyton L. Parkhurst

    Name:
      Kleyton
      L. Parkhurst

    Title:
      Senior
      Vice President

     

    ePLUS
      Government, inc.

     

    By:
/s/
      Kleyton L. Parkhurst

    Name:
      Kleyton
      L. Parkhurst

    Title:
      Senior
      Vice President

     

    ePLUS
      Capital, inc.

     

    By:
/s/
      Kleyton L. Parkhurst

    Name:
      Kleyton
      L. Parkhurst

    Title:
      President

    
      
        
        

      

      
        
        

        
        

      

      
        
        

      

    

    IN
      WITNESS WHEREOF, the Administrative Agent and the Banks have caused this Seventh
      Amendment to Credit Agreement to be executed under seal by their duly authorized
      officers, all as of the day and year first written above.

      NATIONAL
        CITY BANK

       

      By:
/s/
        Michael J. Labrum

      Name:
        Michael
        J. Labrum

      Title:
        Senior
        Vice President

      
 

    

    
      BRANCH
        BANKING AND TRUST COMPANY OF VIRGINIA

       

      By:
/s/
        Ronald P. Gudbrandsen

      Name:
        Ron
        Gudbrandsen

      Title:
        Senior
        Vice President

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