Eric N. Mathison
General Counsel
5729 Washington Avenue
Racine, Wisconsin 53406
(262) 488-0487
eric.mathison@cnhind.com
February 24, 2022
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: CNH Capital Receivables LLC
Form SF-3 Shelf Registration Statement (the “Registration Statement”)
Ladies and Gentlemen:
On behalf of CNH Capital Receivables LLC (the “Registrant”), we are submitting the Registration Statement referred to above.
On behalf of the Registrant, we hereby confirm that all filings required to be made under General Instructions I.A.1 and I.A.2 to Form SF-3 (the “General Instructions”) were made during the twelve calendar months and any portion of a month immediately preceding the filing of this Registration Statement, in accordance with the General Instructions.
We would appreciate notice as to whether the U.S. Securities and Exchange Commission will conduct a review of this Registration Statement and, if so, the type of review and the name of the individual at the Commission who will be assigned the Registration Statement.
If you have any questions or comments regarding this Registration Statement, please contact our counsel at Greenberg Traurig, LLP, Mark Michigan, at (214) 665-3692.
| Sincerely, |
|
|
| /s/ Eric N. Mathison |
| Eric N. Mathison |
cc: Wendy Gallion, CNH Capital Receivables LLC
Mark Michigan, Greenberg Traurig, LLP