In this paper we study, by means of numerical simulation, planar elongational flow of concentrated, inertialess, non-Brownian rigid particle suspensions in a viscoelastic fluid. The simulation is 2D and follows the approach presented in our previous work \cite{DMHP06}. A small computational domain is obtained by considering a three-layer domain. The innermost part is used to calculate the suspension response, the outermost is used to set the elongational flow boundary conditions far from the particles, and an intermediate region is mandatory to allow the developing of viscoelastic stress fields around the particle before entering the innermost layer. This scheme allows to achieve steady state (in a statistical sense). A time-independent fix...