UNITED STATESSECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549



FORM 10-K



xANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934



For the fiscal
year ended December 31, 2023



OR



 ̈TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934



Commission File Number
of issuing entity: 333-262954-04



CNH EQUIPMENT
TRUST 2023-B

(Exact name of issuing entity as specified in
its charter)

CIK Number of issuing entity: 0001990479



Commission File
Number of depositor: 333-228954



CNH CAPITAL RECEIVABLES
LLC

(Exact name of depositor as specified in its charter)

CIK Number of depositor: 0001115252



CNH INDUSTRIAL
CAPITAL AMERICA LLC

(Exact name of sponsor
as specified in its charter)

CIK Number of
sponsor: 0001540092



Delaware

(State or other jurisdiction
of incorporation or organization of the issuing entity)



|93-6625861(CNH Equipment Trust 2023-B)
    39-1995297
    (CNH Capital Receivables LLC)
|---------------------------------------------------------------------------------------
|(I.R.S.
    Employer Identification No.)                                               
|                                                                                       
|5729
    Washington Avenue                                                             
|Racine, Wisconsin                                                                      
|(Address
    of principal executive offices)                                           
|                                                                                       
|(262) 636-6011                                                                         
|(Registrant’s
    telephone number, including area code)                               



Securities
registered pursuant to Section 12(b) of the Act: None.



Securities
registered pursuant to Section 12(g) of the Act: None.



Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ̈No x



Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ̈No x



Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.xYes ̈ No



Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405
of Regulation S- T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was
required to submit such files).x Yes ̈ No



Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller
reporting company,” and "emerging growth company" in Rule 12b-2 of the Exchange Act.



|Large accelerated
    filer ̈ |  | Accelerated
    filer ̈        
|---------------------------- |  | ------------------------------
|                             |  |                               
|Non-accelerated filerx       |  | Smaller
    reporting company ̈
|                             |  |                               
|                             |  | Emerging
    growth company  ̈ 



If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ̈



Indicate
by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the
registered public accounting firm that prepared or issued its audit report.  ̈



Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ̈No x



State
the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which
the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s
most recently completed second fiscal quarter. Registrant has no voting or non-voting common equity outstanding held by non-affiliates.



Indicate
the number of shares outstanding of each of the registrant’s classes of common stock, as of the last practicable date.  Not
applicable.



DOCUMENTS INCORPORATED
BY REFERENCE



List
hereunder the following documents if incorporated by reference and the Part of the Form 10-K (e.g., Part I, Part II, etc.)
into which the document is incorporated: (1) Any annual report to security holders; (2) Any proxy or information statement;
and (3) Any prospectus filed pursuant to Rule 424(b) or (c) under the Securities Act of 1933.  The listed documents
should be clearly described for identification purposes (e.g., annual report to security holders for fiscal year ended December 24,
1980).



None.




















PART I



CNH Equipment Trust 2023-B (the “Trust”)
is a trust established under the laws of the State of Delaware by the Trust Agreement dated August 17, 2023 between CNH Capital
Receivables LLC (the “Seller”), and Wilmington Trust Company, as trustee. New Holland Credit Company, LLC, (the “Servicer”),
is the Servicer under a Sale and Servicing Agreement (the “Sale and Servicing Agreement”) dated as of September 1, 2023
among the Servicer, the Seller and the Trust. The Trust issued $1,050,960,000 in aggregate principal amount of asset-backed notes, Classes
A-1, A-2, A-3, A-4 (collectively, the “Class A Notes” or the “Notes”), pursuant to an Indenture dated as
of September 1, 2023, between the Trust and Citibank, N.A., as indenture trustee. The Class A Notes were publicly offered. 
The Seller initially retained ownership of the certificates representing the ownership interest in the Trust (the “Certificates”).



The following Items have been omitted in accordance
with General Instruction J to Form 10-K:



| | Item
                              1. | Business.
| | ------------------------------------- | ---------



| | Item
                              1A. | Risk
                                            Factors.
| | -------------------------------------- | ---------------------------------------------------------



| | Item
                              2. | Properties.
| | ------------------------------------- | -----------



| | Item
                              3. | Legal
                                            Proceedings.
| | ------------------------------------- | --------------------------------------------------------------



| | Item
                            1B. | Unresolved Staff Comments.Not Applicable.
| | ------------------------------------ | -----------------------------------------



| | Item
                            4. | Mine Safety Disclosures.Not Applicable.
| | ----------------------------------- | ---------------------------------------



PART II



The following Items have been omitted in accordance
with General Instruction J to Form 10-K:



| | Item
                              5. | Market
                                            for Registrant’s Common Equity, Related Stockholder Matters, and Issuer Purchases of
                                            Equity Securities.
| | ------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | Item
                              7. | Management’s
                                            Discussion and Analysis of Financial Condition and Results of Operations.
| | ------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------



| | Item
                              7A. | Quantitative
                                            and Qualitative Disclosures About Market Risk.
| | -------------------------------------- | -------------------------------------------------------------------------------------------------------



| | Item
                              8. | Financial
                                            Statements and Supplementary Data.
| | ------------------------------------- | ----------------------------------------------------------------------------------------



| | Item
                              9. | Changes
                                            in and Disagreements With Accountants on Accounting and Financial Disclosure.
| | ------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------













| | Item 9A. | Controls and Procedures.
| | -------- | ------------------------



| | Item
                              9B. | Other
                                            Information.None.
| | -------------------------------------- | -------------------------------------------------------------------



| | Item
                              9C. | Disclosure
                                            Regarding Foreign Jurisdictions that Prevent Inspections.None.
| | -------------------------------------- | ---------------------------------------------------------------------------------------------------------------------



PART III



The following Items have been omitted in accordance
with General Instruction J to Form 10-K:



| | Item
                              10. | Directors,
                                            Executive Officers and Corporate Governance.
| | -------------------------------------- | ---------------------------------------------------------------------------------------------------



| | Item
                              11. | Executive
                                            Compensation.
| | -------------------------------------- | -------------------------------------------------------------------



| | Item
                              12. | Security
                                            Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.
| | -------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------



| | Item
                              13. | Certain
                                            Relationships and Related Transactions, and Director Independence.
| | -------------------------------------- | ----------------------------------------------------------------------------------------------------------------------



| | Item
                              14. | Principal
                                            Accountant Fees and Services.
| | -------------------------------------- | -----------------------------------------------------------------------------------



PART IV



| | Item
                             15. | Exhibits
                                            and Financial Statement Schedules.
| | ------------------------------------- | ---------------------------------------------------------------------------------------



|(a) | (1) | Not
                                            applicable.
|--- | --- | -----------------------------------------------------------



| | (2) | Not
                                            applicable.
| | --- | -----------------------------------------------------------



| | (3) | Theexhibits filed in response to Item 601 of Regulation S-K are listed in the Exhibit Index.
| | --- | --------------------------------------------------------------------------------------------



(b)Exhibits.



|Exhibit
    Number |  | Description                                                                                                                                                                                  
|------------------ |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                   |  |                                                                                                                                                                                              
|Exhibit 3.1:       |  | Certificate
    of Formation of CNH Capital Receivables LLC (Filed as Exhibit 3.1 to registrant’s Form SF-3 filed on February 24,
    2022, and incorporated herein by reference).           
|                   |  |                                                                                                                                                                                              
|Exhibit 3.2:       |  | Limited
    Liability Company Agreement of CNH Capital Receivables LLC (Filed as Exhibit 3.2 to registrant’s Form SF-3 filed
    on February 24, 2022, and incorporated herein by reference).













|Exhibit
    Number |  | Description                                                                                                                                                                                                                                                                                                                                                                                                                                 
|------------------ |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 4.1:       |  | Indenture,
    dated as of September 1, 2023, between CNH Equipment Trust 2023-B and Citibank, N.A. (Filed as Exhibit 4.1 of the Trust’s
    Current Report on Form 8-K filed on September 27, 2023, and incorporated herein by reference).                                                                                                                                                                                                 
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 4.2:       |  | Trust
    Agreement, dated as of August 17, 2023, among CNH Capital Receivables LLC and Wilmington Trust Company, as trustee (Filed as
    Exhibit 4.2 of the Trust’s Current Report on Form 8-K filed on September 21, 2023, and incorporated herein by
    reference).                                                                                                                                                                    
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 4.3:       |  | Sale
    and Servicing Agreement, dated as of September 1, 2023, among CNH Capital Receivables LLC, New Holland Credit Company, LLC and
    CNH Equipment Trust 2023-B (Filed as Exhibit 4.2 of the Trust’s Current Report on Form 8-K filed on September 27,
    2023, and incorporated herein by reference).                                                                                                                              
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 4.4:       |  | Purchase
    Agreement, dated as of September 1, 2023, between CNH Capital Receivables LLC and CNH Industrial Capital America LLC (Filed
    as Exhibit 4.3 of the Trust’s Current Report on Form 8-K filed on September 27, 2023, and incorporated herein
    by reference).                                                                                                                                                               
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 4.5:       |  | Administration
    Agreement, dated as of September 1, 2023, among New Holland Credit Company, LLC, CNH Equipment Trust 2023-B, Wilmington Trust
    Company and Citibank, N.A. (Filed as Exhibit 4.4 of the Trust’s Current Report on Form 8-K filed on September 27,
    2023, and incorporated herein by reference).                                                                                                                     
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 4.6:       |  | Asset
    Representations Review Agreement, dated as of September 1, 2023, among CNH Equipment Trust 2023-B, New Holland Credit
    Company, LLC and Clayton Fixed Income Services LLC, as asset representations reviewer (Filed as Exhibit 4.5 of the Trust’s
    Current Report on Form 8-K filed on September 27, 2023, and incorporated herein by reference).                                                                           
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 4.7:       |  | Memorandum
    of Understanding, dated as of September 27, 2023, among CNH Industrial Capital America LLC, CNH Capital Receivables LLC, CNH
    Equipment Trust 2023-B and Citibank, N.A., as indenture trustee (filed as Exhibit 4.6 of the Trust’s Current Report on
    Form 8-K filed on September 27, 2023, and incorporated herein by reference).                                                                                     
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 4.8:       |  | Letter
    Agreement, dated as of September 27, 2023, among New Holland Credit Company, LLC and Wilmington Trust Company, as trustee (filed
    as Exhibit 4.7 of the Trust’s Current Report on Form 8-K filed on September 27, 2023, and incorporated herein
    by reference).                                                                                                                                                            
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 10.1:      |  | Underwriting
    Agreement, dated September 19, 2023, among CNH Capital Receivables LLC, CNH Industrial Capital America LLC, and Wells Fargo
    Securities, LLC, BofA Securities, Inc., Mizuho Securities USA LLC and Rabo Securities USA, Inc., as representatives of
    the several underwriters (Filed as Exhibit 1.1 of the Trust’s Current Report on Form 8-K filed on September 21,
    2023, and incorporated herein by reference).
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 31.1:      |  | Section 302
    Certification.                                                                                                                                                                                                                                                                                                                                                                                                              
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 33.1:      |  | Certification
    Regarding Compliance with Applicable Servicing Criteria (New Holland Credit Company, LLC).                                                                                                                                                                                                                                                                                                                                













|Exhibit
    Number |  | Description                                                                         
|------------------ |  | ------------------------------------------------------------------------------------
|                   |  |                                                                                     
|Exhibit 33.2:      |  | Management’s
    Assessment of Compliance (Citibank, N.A.).                         
|                   |  |                                                                                     
|Exhibit 34.1:      |  | Report
    of Independent Registered Public Accounting Firm (Deloitte & Touche LLP).
|                   |  |                                                                                     
|Exhibit 34.2:      |  | Report
    of Independent Registered Public Accounting Firm (KPMG LLP).             
|                   |  |                                                                                     
|Exhibit 35.1:      |  | Servicing
    Compliance Statement of New Holland Credit Company, LLC.              



(c)          
Not applicable.



| | Item 16. | Form 10-K
                                            Summary.None.
| | -------- | -------------------------------------------------------------------



Substitute
information provided in accordance with General Instruction J to Form 10-K:



Item 1112(b) of Regulation AB. Significant
Obligor Financial Information.



No obligor relating to the pool assets held by
the issuing entity is a “significant obligor” as that term is defined in Regulation AB.



Item 1114(b)(2) of Regulation AB. Credit
Enhancement and Other Support, Except for Certain Derivatives Instruments.



Based on the standards set forth in Item 1114(b)(2) of
Regulation AB, no information is required in response to this Item.



Item 1115(b) of Regulation AB. Certain
Derivatives Instruments.



Based on the standards set forth in Item 1115(b) of
Regulation AB, no information is required in response to this Item.



Item 1117 of Regulation AB. Legal Proceedings.



The registrant knows of no material pending legal
proceedings or material legal proceedings contemplated by governmental authorities against any of the parties or property for which Item
1117 of Regulation AB would require disclosure.



Item 1119 of Regulation AB. Affiliates and
Certain Relationships and Related Transactions.



Information required by Item 1119 of Regulation
AB has been omitted from this report on Form 10-K in reliance on the Instruction to Item 1119 because such information has been
previously provided as permitted by the Instructions to Item 1119.













Item 1122 of Regulation AB. Compliance with
Applicable Servicing Criteria.



Each of New Holland Credit Company, LLC (“NHCC”),
as Servicer, and Citibank, N.A. (“Citibank”), as Indenture Trustee, (each, a “Servicing Participant”) have been
identified by the registrant as a party participating in the servicing function with respect to the pool assets held by the Trust. Each
of the Servicing Participants has completed a report on assessment of compliance with the servicing criteria applicable to such Servicing
Participant (each, a “Report on Assessment”), which for Citi are all servicing criteria set forth in Item 1122(d), except
for Items 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),
and which for NHCC are all servicing criteria set forth in Item 1122(d), except for Items 1122 (d)(1)(iii), 1122 (d)(1)(iv), 1122
(d)(2)(ii), 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).
The Report on Assessment provided by NHCC and the Report on Assessment provided by Citibank are dated as of March 22, 2024 and
February 29, 2024, respectively, and as of and for a period consisting of the twelve months ended December 31, 2023. Each Report
on Assessment is attached as an exhibit to this Form 10-K.



In addition, each of the Servicing Participants
has provided an attestation report (each, an “Attestation Report”) by an independent registered public accounting firm regarding
its related Report on Assessment. Each Attestation Report is attached as an exhibit to this Form 10-K.



None of the Reports on Assessment or the related
Attestation Reports have identified any material instances of noncompliance with the servicing criteria identified in such Report on
Assessment as applicable to the related Servicing Participant.  In addition, neither the Report on Assessment provided by NHCC nor
the related Attestation Report have identified any material deficiency in NHCC’s policies and procedures to monitor vendor compliance.



Item 1123 of Regulation AB. Servicer Compliance
Statement.



A Servicer Compliance Statement from an officer
of New Holland Credit Company, LLC is included as an exhibit to this Report.



EXHIBIT INDEX



|Exhibit
    Number |  | Description                                                                                                                                                                                                                                                                                                   
|------------------ |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                   |  |                                                                                                                                                                                                                                                                                                               
|Exhibit 3.1:       |  | Certificate
    of Formation of CNH Capital Receivables LLC (Filed as Exhibit 3.1 to registrant’s Form SF-3 filed on February 24,
    2022, and incorporated herein by reference).                                                                                                                            
|                   |  |                                                                                                                                                                                                                                                                                                               
|Exhibit 3.2:       |  | Limited
    Liability Company Agreement of CNH Capital Receivables LLC (Filed as Exhibit 3.2 to registrant’s Form SF-3 filed
    on February 24, 2022, and incorporated herein by reference).                                                                                                                 
|                   |  |                                                                                                                                                                                                                                                                                                               
|Exhibit 4.1:       |  | Indenture,
    dated as of September 1, 2023, between CNH Equipment Trust 2023-B and Citibank, N.A. (Filed as Exhibit 4.1 of the Trust’s
    Current Report on Form 8-K filed on September 27, 2023, and incorporated herein by reference).                                                                   
|                   |  |                                                                                                                                                                                                                                                                                                               
|Exhibit 4.2:       |  | Trust
    Agreement, dated as of August 17, 2023, among CNH Capital Receivables LLC and Wilmington Trust Company, as trustee (Filed as
    Exhibit 4.2 of the Trust’s Current Report on Form 8-K filed on September 21, 2023, and incorporated herein by
    reference).                                      
|                   |  |                                                                                                                                                                                                                                                                                                               
|Exhibit 4.3:       |  | Sale
    and Servicing Agreement, dated as of September 1, 2023, among CNH Capital Receivables LLC, New Holland Credit Company, LLC and
    CNH Equipment Trust 2023-B (Filed as Exhibit 4.2 of the Trust’s Current Report on Form 8-K filed on September 27,
    2023, and incorporated herein by reference).













|Exhibit 4.4: |  | Purchase
    Agreement, dated as of September 1, 2023, between CNH Capital Receivables LLC and CNH Industrial Capital America LLC (Filed
    as Exhibit 4.3 of the Trust’s Current Report on Form 8-K filed on September 27, 2023, and incorporated herein
    by reference).                                                                                    
|------------ |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|             |  |                                                                                                                                                                                                                                                                                                                                                                  
|Exhibit 4.5: |  | Administration
    Agreement, dated as of September 1, 2023, among New Holland Credit Company, LLC, CNH Equipment Trust 2023-B, Wilmington Trust
    Company and Citibank, N.A. (Filed as Exhibit 4.4 of the Trust’s Current Report on Form 8-K filed on September 27,
    2023, and incorporated herein by reference).                                          
|             |  |                                                                                                                                                                                                                                                                                                                                                                  
|Exhibit 4.6: |  | Asset
    Representations Review Agreement, dated as of September 1, 2023, among CNH Equipment Trust 2023-B, New Holland Credit Company,
    LLC and Clayton Fixed Income Services LLC, as asset representations reviewer (Filed as Exhibit 4.5 of the Trust’s Current
    Report on Form 8-K filed on September 27, 2023, and incorporated herein by reference).
|             |  |                                                                                                                                                                                                                                                                                                                                                                  
|Exhibit 4.7: |  | Memorandum
    of Understanding, dated as of September 27, 2023, among CNH Industrial Capital America LLC, CNH Capital Receivables LLC, CNH
    Equipment Trust 2023-B and Citibank, N.A., as indenture trustee (filed as Exhibit 4.6 of the Trust’s Current Report on
    Form 8-K filed on September 27, 2023, and incorporated herein by reference).          
|             |  |                                                                                                                                                                                                                                                                                                                                                                  
|Exhibit 4.8: |  | Letter
    Agreement, dated as of September 27, 2023, among New Holland Credit Company, LLC and Wilmington Trust Company, as trustee (filed
    as Exhibit 4.7 of the Trust’s Current Report on Form 8-K filed on September 27, 2023, and incorporated herein
    by reference).                                                                                 













|Exhibit
    Number |  | Description                                                                                                                                                                                                                                                                                                                                                                                                                                 
|------------------ |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 10.1:      |  | Underwriting
    Agreement, dated September 19, 2023, among CNH Capital Receivables LLC, CNH Industrial Capital America LLC, and Wells Fargo
    Securities, LLC, BofA Securities, Inc., Mizuho Securities USA LLC and Rabo Securities USA, Inc., as representatives of
    the several underwriters (Filed as Exhibit 1.1 of the Trust’s Current Report on Form 8-K filed on September 21,
    2023, and incorporated herein by reference).
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 31.1:      |  | Section 302
    Certification.                                                                                                                                                                                                                                                                                                                                                                                                              
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 33.1:      |  | Certification
    Regarding Compliance with Applicable Servicing Criteria (New Holland Credit Company, LLC).                                                                                                                                                                                                                                                                                                                                
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 33.2:      |  | Management’s
    Assessment of Compliance (Citibank, N.A.).                                                                                                                                                                                                                                                                                                                                                                                 
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 34.1:      |  | Report
    of Independent Registered Public Accounting Firm (Deloitte & Touche LLP).                                                                                                                                                                                                                                                                                                                                                        
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 34.2:      |  | Report
    of Independent Registered Public Accounting Firm (KPMG LLP).                                                                                                                                                                                                                                                                                                                                                                     
|                   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Exhibit 35.1:      |  | Servicing
    Compliance Statement of New Holland Credit Company, LLC.                                                                                                                                                                                                                                                                                                                                                                      













SIGNATURES



Pursuant to the requirements of Section 13
or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.



March 27, 2024



| | CNH EQUIPMENT
    TRUST 2023-B
| | ------------------------------
| |                               
| | By:                           
| |                               
| |                               
| | By:                           
| | Name:                         
| | Title:                        



SUPPLEMENTAL INFORMATION TO BE FURNISHED WITH
REPORTS FILED PURSUANT TO SECTION 15(D) OF THE ACT BY REGISTRANTS WHICH HAVE NOT REGISTERED SECURITIES PURSUANT TO SECTION 12
OF THE ACT.



No annual report or proxy materials have been
sent to securityholders and the registrant does not intend to furnish such report or proxy materials to securityholders subsequent to
the filing of this Annual Report on Form 10-K.