Mail Stop 3628
                                                                 February 8,
2019

    Brett D. Davis
    Chairman and President
    CNH Capital Receivables LLC
    6900 Veterans Boulevard
    Burr Ridge, Illinois 60527

            Re:    CNH Capital Receivables LLC
                   Registration Statement on Form SF-3
                   Filed December 21, 2018
                   File No. 333-228954

    Dear Mr. Davis:

           We have limited our review of your registration statement to those
issues we have
    addressed in our comments. In some of our comments, we may ask you to
provide us with
    information so we may better understand your disclosure.

           Please respond to this letter by amending your registration
statement and providing the
    requested information. If you do not believe our comments apply to your
facts and
    circumstances or do not believe an amendment is appropriate, please tell us
why in your
    response.

           After reviewing any amendment to your registration statement and the
information you
    provide in response to these comments, we may have additional comments.

    Form of Prospectus

    Cover Page

        1. Please revise the statement "The notes...represent the obligations
of the trust only..."
           (emphasis added) to clarify that the notes represent obligations of
the "issuing entity."
           Refer to Item 1102(d) of Regulation AB. Please also make conforming
changes, as
           necessary, throughout your form of prospectus.

    Exhibits

    Exhibit 99.7   Form of Asset Representations Review Agreement

        2. We note your disclosure in Section 3.03(d) that "[i]f any Review
Receivable was
           included in a prior Review, the Asset Representations Reviewer will
not conduct
 Brett D. Davis
CNH Capital Receivables LLC
February 8, 2019
Page 2

         additional Tests on such Review Receivable, but will include the
previously reported Test
         results in the Review Report for the current Review." To the extent an
asset
         representations review was conducted previously with respect to a
subject receivable, we
         do not object if such receivable is not included in any further
review, unless either such
         receivable is the subject of a representation or warranty as of a date
after the completion
         of the prior review, or the asset representations reviewer has reason
to believe that a prior
         review was conducted in a manner that would not have ascertained
compliance with a
         specific representation or warranty. In the absence of such
limitations, we believe this is
         not a permissible limit of the scope of the asset representations
review under General
         Instruction I.B.1(b) of Form SF-3. Please revise.

      3. Please also revise your prospectus disclosure, where appropriate, to
disclose any such
         limitations on the asset representations review of any previously
reviewed assets.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Kayla Roberts at (202) 551-3490 or me at (202) 551-3262
with any
questions.

                                                               Sincerely,

                                                               /s/ Arthur C.
Sandel

                                                               Arthur C. Sandel
                                                               Special Counsel
                                                               Office of
Structured Finance

cc:      Lee Ann Anderson, Esq.
         Greenberg Traurig LLP

         Eric N. Mathison, Esq.
         CNH Industrial Capital LLC