Exhibit 34.2



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| | KPMG LLP Aon Center Suite 5500 200 E. Randolph
    Street 
Chicago, IL 60601-6436





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, 2023. 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.



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



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, 2023 is fairly stated,
in all material respects.



/s/KPMG LLP



Chicago, Illinois
February 29, 2024