Exhibit 34.2



Report of Independent Registered Public Accounting
Firm



The Board of Directors
Citibank, N.A.:



We have examined management’s assertion, included in 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 “Servicing
Criteria”) 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’s
Assessment of Compliance, for which the Company provides trustee and paying agent services (the “Platform”), except for servicing
criteria 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 twelve
months ended December 31, 2021. 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 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 of the
Public Company Accounting Oversight Board (United States) and in accordance with attestation 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 and performing such other procedures as we considered necessary in the circumstances.
Our examination included testing selected asset-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 with the Servicing Criteria. Furthermore, our procedures were limited to the selected transactions and servicing
activities performed by the Company during the period covered by this report. Our procedures were not designed to determine whether errors
may have occurred either prior to or subsequent to our tests that may have affected the balances or amounts calculated or reported by
the Company during the period covered by this report for the selected transactions or any other transactions. We believe that our examination
provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Company’s compliance
with the Servicing Criteria.



In our opinion, management’s assertion that the Company complied
with the aforementioned Servicing Criteria as of and for the twelve months ended December 31, 2021 is fairly stated, in all material
respects.



|                  | /s/KPMG LLP
|----------------- | -----------
|                  |            
|Chicago, Illinois |            
|February 23, 2022 |