Exhibit 34.1



| |  | Deloitte
                                            & Touche LLP



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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 December31,
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,              | 
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|/s/ Deloitte & Touche LLP | 
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|Chicago, IL               | 
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|March 22, 2024            |