**Exhibit 34.2**

 

**Report of IndependentRegistered Public Accounting Firm**

 

The Board of Directors Citibank, N.A.:

 

We have examined management’s assertion, includedin the accompanying Management’s Assessment of Compliance, that the Agency and Trust division of Citibank, N.A. (the “Company”)complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB (the “ServicingCriteria”) for publicly-issued (i.e., transaction-level reporting initially required under the Securities Exchange Act of 1934,as amended) equipment loan-backed securities issued by CNH Equipment Trust, as listed in Appendix A of the accompanying Management’sAssessment of Compliance, for which the Company provides trustee and paying agent services (the “Platform”), except for servicingcriteria 1122(d)(1)(i)-1122(d)(1)(v), 1122(d)(2)(iii), 1122(d)(2)(vi)-1122(d)(2)(vii), 1122(d)(3)(i) and 1122(d)(4)(i)-1122(d)(4)(xv),which the Company has determined are not applicable to the activities it performs with respect to the Platform, as of and for the twelvemonths ended December 31, 2022. With respect to the Platform, Servicing Criterion 1122(d)(3)(ii) is applicable only as it relates to remittances.Management is responsible for the Company’s compliance with the Servicing Criteria. Our responsibility is to express an opinionon management’s assertion about the Company’s compliance with the Servicing Criteria based on our examination.

 

Our examination wasconducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and in accordance withattestation standards established by the American Institute of Certified Public Accountants to obtain reasonable assurance and,accordingly, included examining, on a test basis, evidence about the Company’s compliance with the Servicing Criteria andperforming such other procedures as we considered necessary in the circumstances. Our examination included testing selectedasset-backed transactions and securities that comprise the Platform, testing selected servicing activities related to the Platform,and determining whether the Company processed those selected transactions and performed those selected activities in compliance withthe Servicing Criteria. Furthermore, our procedures were limited to the selected transactions and servicing activities performed bythe Company during the period covered by this report. Our procedures were not designed to determine whether errors may have occurredeither prior to or subsequent to our tests that may have affected the balances or amounts calculated or reported by the Companyduring the period covered by this report for the selected transactions or any other transactions. We believe that our examinationprovides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Company’scompliance with the Servicing Criteria.

 

We are required to be independent and to meet our otherethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.

 

In our opinion, management’s assertion that theCompany complied with the aforementioned Servicing Criteria as of and for the twelve months ended December 31, 2022 is fairly stated,in all material respects.

 

/s/KPMG LLP

 

Chicago, Illinois