Exhibit 34.1



| |  | Deloitte & Touche LLP



111 S Wacker Drive
Chicago, IL 60606-4301
USA



Tel:   +1 312 486 1000
Fax:   +1 312 486 1486
www.deloitte.com
| |  | ----------------------------------------------------------------------------------------------------------------------------------------



REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



To the Board of Directors of New Holland Credit Company, LLC



We have examined management of New Holland Credit Company LLC’s
assertion, included in the accompanying New Holland Credit Company LLC’s Report on Assessment of Compliance with SEC Regulation
AB Servicing Criteria, that New Holland Credit Company LLC (the "Company") complied with the servicing criteria set forth in
Item 1122(d) of the Securities and Exchange Commission's Regulation AB for the CNH Equipment Trust issuances that were completed after
January 1, 2006 and registered with the SEC pursuant to the Securities Act of 1933 (the "Platform"), excluding criteria in 1122(d)(1)(iii),
1122(d)(1)(iv), 1122(d)(2)(ii) pertaining to the actual disbursements of funds to investors (which disbursement is the responsibility
of a different party participating in the servicing function), 1122(d)(2)(iii), 1122(d)(2)(vi), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii),
1122(d)(4)(xiii), and 1122 (d)(4)(xv), which management has determined are not applicable to the activities performed by the Company with
respect to the Platform, (the “servicing criteria”), as of December 31, 2023 and for the period January 1, 2023 through December
31, 2023. Management’s assertion identifies the individual asset-backed transactions defined by management as constituting the Platform.
Management is responsible for the Company's compliance with the servicing criteria and its assertion. 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. Those standards require that we plan and perform the examination to obtain reasonable assurance about
whether management’s assertion about compliance with the servicing criteria is fairly stated, in all material respects, and, accordingly,
included examining, on a test basis, evidence about the Company's compliance with the servicing criteria, including tests on a sample
basis of the servicing activities related to the Platform, determining whether the Company performed those selected activities in compliance
with the servicing criteria during the specified period, and performing such other procedures as we considered necessary in the circumstances.
Our procedures were limited to selected servicing activities performed by the Company during the period covered by this report and, accordingly,
such samples may not have included servicing activities related to each asset-backed transaction included in the Platform. Further, an
examination is not designed to detect noncompliance arising from errors that may have occurred prior to the period specified above that
may have affected the balances or amounts calculated or reported by the Company during the period covered by this report. We believe that
the evidence we obtained in our examination is sufficient and appropriate to provide 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 December 31, 2023 and for the period January 1, 2023 through December 31, 2023 for the CNH
Equipment Trust issuances that were completed after January 1, 2006 and registered with the SEC pursuant to the Securities Act of 1933,
is fairly stated, in all material respects.



Yours Truly,





/s/ Deloitte & Touche LLP



Chicago, IL



March 22, 2024