Correspondence 0001104659-25-075070 from CNH CAPITAL RECEIVABLES LLC (CIK 0001115252)
CNH CAPITAL RECEIVABLES LLC (CIK 0001115252)
Date: Aug. 7, 2025 · CIK: 0001115252 · Accession: 0001104659-25-075070
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File numbers found in text: 333-286570
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CORRESP 1 filename1.htm CNH Capital Receivables LLC 5729 Washington Avenue Racine, WI 53406 VIA EDGAR August 7, 2025 Re: CNH Capital Receivables LLC Registration Statement on Form SF-3 (File No. 333-286570) Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 Attn: Hodan Siad, Kayla Roberts Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, CNH Capital Receivables LLC (the " Company ") hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form SF-3 so that the Registration Statement will become effective at 4:00 p.m. Eastern Time on Monday, August 11, 2025 or as soon thereafter as is practicable. The Company acknowledges that: (1) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, CNH CAPITAL RECEIVABLES LLC By: /s/ Jeffrey J. Molinski Name: Jeffrey J. Molinski Title: General Counsel and Secretary