Exhibit 34.1



Report of Independent Registered Public Accounting
Firm





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



We have examined management’s assertion, included
in the accompanying Certification Regarding Compliance with Applicable 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
asset backed securities transactions related to the trusts listed on Appendix A (the “Platform”) as of and for the year ended
December 31, 2022, 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 “Criteria”) which the Company has determined
are not applicable to the activities performed by them with respect to the servicing platform covered by this report. Management is responsible
for the Company’s compliance with those 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
attestation standards established by the American Institute of Certified Public Accountants and the Public Company Accounting Oversight
Board (United States) and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the applicable
servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testing
of less than all of the individual asset backed transactions and securities that comprise the platform, testing of less than all of the
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 and as permitted by Regulation AB Compliance and Disclosure Interpretations
of the Division of Corporation Finance, Section 200.06, “Vendors Engaged by Servicers” (C&DI 200.06). 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 the evidence we obtained is sufficient and appropriate to provide a reasonable
basis for our opinion.



We are required to be independent of New Holland Credit Company, LLC, and to meet our other ethical responsibilities, in accordance with
the relevant ethical requirements related to our examination engagement.



Our examination does not provide a legal determination
on the Company’s compliance with the servicing criteria.



As described in management’s assertion,
for servicing criteria 1122 (d)(2)(i) and 1122 (d)(4)(i), the Company has engaged various vendors to perform the activities required
by these servicing criteria. The Company has determined that these vendors are not considered a “servicer” as defined in
Item 1101(j) of Regulation AB, and the Company has elected to take responsibility for assessing compliance with the applicable servicing
criteria applicable to each vendor as permitted by C&DI 200.06. As permitted by C&DI 200.06, the Company has asserted that it
has policies and procedures











in place designed to provide reasonable assurance that the vendors’ activities comply in all material respects with servicing criteria
applicable to each vendor. The Company is solely responsible for determining that it meets the SEC requirements to apply C&DI 200.06
for the vendors and related criteria as described in its assertion, and we performed no procedures with respect to the Company’s
eligibility to apply C&DI 200.06.



In our opinion, management’s assertion that the Company complied with the servicing criteria set forth in Item 1122 (d) of the Securities
and Exchange Commission’s Regulation AB, including servicing criteria 1122 (d)(2)(i) and 1122 (d)(4)(i) for which compliance is
determined based on C&DI 200.06 as described above, as of and for the year ended December 31, 2022 for the Platform, is fairly stated,
in all material respects.



/s/ Ernst & Young LLP



March 24, 2023













Appendix A



Asset backed securities transactions constituting
the Platform



Deal Name

|CNH Equipment Trust 2017-C
|--------------------------
|CNH Equipment Trust 2018-A
|CNH Equipment Trust 2018-B
|CNH Equipment Trust 2019-A
|CNH Equipment Trust 2019-B
|CNH Equipment Trust 2019-C
|CNH Equipment Trust 2020-A
|CNH Equipment Trust 2021-A
|CNH Equipment Trust 2021-B
|CNH Equipment Trust 2021-C
|CNH Equipment Trust 2022-A
|CNH Equipment Trust 2022-B
|CNH Equipment Trust 2022-C