[CNH Letterhead]
February 19, 2019
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Arthur C. Sandel
Re: CNH Capital Receivables LLC
Registration Statement on Form SF-3
Filed on December 21, 2018
File No. 333-228954
Ladies and Gentlemen:
On behalf of CNH Capital Receivables LLC and in response to your letter dated February 8, 2019 (the “Comment Letter”), we have submitted Amendment No. 1 to the above-referenced registration statement on Form SF-3 (the “Amendment”), which we have electronically filed via EDGAR. The Amendment amends the registration statement to respond to the comments from the Staff of the Securities and Exchange Commission in the Comment Letter.
| Sincerely, |
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| /s/ Eric Mathison |
| Eric Mathison |
| General Counsel |
