**Exhibit 34.2**

 

**Report of Independent Registered Public AccountingFirm**

 

The Board of Directors Citibank, N.A.:

 

We have examined management’s assertion, included in the accompanyingManagement’s Assessment of Compliance, that the Agency and Trust division of Citibank, N.A. (the “Company”) compliedwith 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 relatesto remittances. Management is responsible for the Company’s compliance with the Servicing Criteria. Our responsibility is to expressan opinion on management’s assertion about the Company’s compliance with the Servicing Criteria based on our examination.

 

Our examination was conducted in accordance with the standards ofthe Public Company Accounting Oversight Board (United States) and in accordance with attestation standards established by theAmerican Institute of Certified Public Accountants to obtain reasonable assurance and, accordingly, included examining, on a testbasis, evidence about the Company’s compliance with the Servicing Criteria and performing such other procedures as weconsidered necessary in the circumstances. Our examination included testing selected asset-backed transactions and securities thatcomprise the Platform, testing selected servicing activities related to the Platform, and determining whether the Company processedthose selected transactions and performed those selected activities in compliance with the Servicing Criteria. Furthermore, ourprocedures were limited to the selected transactions and servicing activities performed by the Company during the period covered bythis report. Our procedures were not designed to determine whether errors may have occurred either prior to or subsequent to ourtests that may have affected the balances or amounts calculated or reported by the Company during the period covered by this reportfor the selected transactions or any other transactions. We believe that our examination provides a reasonable basis for ouropinion. Our examination does not provide a legal determination on the Company’s compliance with the Servicing Criteria.

 

We are required to be independent and to meet our other ethical responsibilitiesin accordance with relevant ethical requirements relating to the examination engagement.

 

In our opinion, management’s assertion that the Company compliedwith the aforementioned Servicing Criteria as of and for the twelve months ended December 31, 2022 is fairly stated, in all materialrespects.

 

/s/KPMG LLP

 

Chicago, Illinois