September 28, 2007
Ms. Rolaine S. Bancroft Division of Corporation Finance Securities and Exchange Commission 100 F Street N.E. Washington, DC 20549-3561 |
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| Mayer, Brown, Rowe & Maw LLP 71 South Wacker Drive Chicago, Illinois 60606-4637
Main Tel (312) 782-0600 Main Fax (312) 701-7711 www.mayerbrownrowe.com
Julie Anne Gillespie Direct Tel (312) 701-7132 Direct Fax (312) 706-8328 jgillespie@mayerbrownrowe.com |
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Re: |
| CNH Wholesale Receivables LLC Amendment No. 3 to Registration Statement Filed September 15, 2006 File No: 333-133489 |
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Dear Ms. Bancroft:
The Registrant is submitting herewith, electronically via EDGAR, Amendment No. 4 to the captioned Registration Statement on Form S-3. In addition, a paper copy of this letter is being delivered to you, together with two copies of Amendment No. 4, which have been marked to show the changes from the Registration Statement as filed on September 15, 2006.
If you have specific questions you would like to discuss, please do not hesitate to contact me at (312) 701.7132. Please communicate any remaining comments to my attention at the address and/or facsimile number above.
| Sincerely, |
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| /s/ Julie A. Gillespie |
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| Julie A. Gillespie |
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