FORM 10-K

 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 WASHINGTON, D.C. 20549

 FORM 10-K

 (Mark One)

 ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2023

 TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from ______ to ______

 Commission File Number of issuing entity: 333-228112-10

 Central Index Key Number of issuing entity: 0001872327

 WORLD OMNI AUTO RECEIVABLES TRUST 2021-C

 (Exact name of issuing entity as specified in its
charter)

 Central Index Key Number of depositor: 0001083199

 WORLD OMNI AUTO RECEIVABLES LLC

 (Exact name of depositor as specified in its charter)

 Central Index Key Number of sponsor: 0001004150

 WORLD OMNI FINANCIAL CORP.

 (Exact name of sponsor as specified in its charter)

 Delaware

 (State or other jurisdiction of incorporation or
organization)

 52-2184798

 (I.R.S. Employer Identification No.)

 250 Jim Moran Boulevard

 Deerfield Beach, FL 33442

 (Address of principal executive
offices)

 Registrant's telephone number, including area code:
 (954) 429-2200

 Securities registered pursuant to Section 12(b) of
the Act:

 None

 Securities registered pursuant to Section 12(g) of
the Act:

 None

by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

 Yes
 No

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

 Yes
 No

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.

 Yes
 No

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405
of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was
required to submit such files).

 Yes
 No

 Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or emerging
growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting
company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 x

 Smaller reporting company

 Emerging growth company

 If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the
registered public accounting firm that prepared or issued its audit report.

 If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of
the registrant included in the filing reflect the correction of an error to previously issued financial statements.

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).

 Yes
 No

 State the aggregate market
value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity
was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently
completed second fiscal quarter.

 Indicate the number of shares
outstanding of each of the registrant's classes of common stock, as of the latest practicable date.

 DOCUMENTS INCORPORATED BY REFERENCE

 List hereunder the following
documents if incorporated by reference and the part of the Form 10-K (e.g., Part I, Part II, etc.) into which
the document is incorporated: (1) Any annual report to security holders; (2) Any proxy or information statement; and, (3) Any
prospectus filed pursuant to Rule 424(b) or (c) under the Securities Act of 1933. The listed documents should be clearly
described for identification purposes (e.g., annual report to security holders for fiscal year ended December 24, 1980).

 None.

 World Omni Auto Receivables Trust 2021-C

 Item 1.
 Business.

 Item 1A.
 Risk Factors.

 Item 1B.
 Unresolved Staff Comments.

 None.

 Item 1C.
 Cybersecurity.

 Item 2.
 Properties.

 Item 3.
 Legal Proceedings.

 Item 4.
 [Reserved].

 Substitute Information Provided in Accordance with General Instruction
J to Form 10-K:

 ITEM 1112(B) OF REGULATION AB. SIGNIFICANT OBLIGORS OF POOL ASSETS
(FINANCIAL INFORMATION).

 No single obligor represents 10% or more of the
pool assets held by World Omni Auto Receivables Trust 2021-C (the "Trust").

 ITEM 1114(B)(2) OF REGULATION AB. CREDIT ENHANCEMENT AND OTHER
SUPPORT, EXCEPT FOR CERTAIN DERIVATIVES INSTRUMENTS (INFORMATION REGARDING SIGNIFICANT ENHANCEMENT PROVIDERS).

 No entity or group of affiliated entities provides
any external credit enhancement or other support with respect to either payment on the pool assets held by the Trust or payments on the
notes (the "Notes") or certificates (the "Certificates") issued by the Trust.

 ITEM 1115(B) OF REGULATION AB. CERTAIN DERIVATIVE INSTRUMENTS
(FINANCIAL INFORMATION).

 Based on the standards set forth in Item 1115(b) of
Regulation AB, no information is required in response to this item.

 ITEM 1117 OF REGULATION AB. LEGAL PROCEEDINGS.

 No legal proceedings are pending (or known to
be contemplated by governmental authorities) against any of World Omni Financial Corp. (the "Sponsor"), World Omni Auto Receivables
LLC (the "Depositor"), Wilmington Trust, National Association (the "Indenture Trustee"), the Trust or the other parties
described in Item 1117 of Regulation AB nor is any property of any of the foregoing entities subject to any such proceedings, that are
material to holders of the Notes or the Certificates.

 Item 5.
 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

 Item 6.
 [Reserved].

 Item 7.
 Management's Discussion and Analysis of Financial Condition and Results of Operations.

 Item 7A.
 Quantitative and Qualitative Disclosures About Market Risk.

 Item 8.
 Financial Statements and Supplementary Data.

 Item 9.
 Changes In and Disagreements With Accountants on Accounting
and Financial Disclosure.

 Item 9A.
 Controls and Procedures.

 Item 9B.
 Other Information.

 No other information.

 Item 9C.
 Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.

 Item 10.
 Directors, Executive Officers and Corporate Governance.

 Not applicable because there
are no directors or executive officers of the registrant.

 Item 11.
 Executive Compensation.

 Item 12.
 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

 Item 13.
 Certain Relationships and Related Transactions, and Director Independence.

 Item 14.
 Principal Accountant Fees and Services.

 Substitute Information Provided in Accordance with General Instruction
J to Form 10-K:

 ITEM 1119 OF REGULATION AB. AFFILIATIONS AND CERTAIN RELATIONSHIPS
AND RELATED TRANSACTIONS.

 The Sponsor is the originator, as contemplated
by Item 1110 of Regulation AB, of all of the pool assets owned by the Trust. The Sponsor is also the primary servicer. The Depositor is
a wholly-owned subsidiary of the Sponsor and, therefore, a wholly-owned subsidiary of the originator and the primary servicer. Through
its purchase of the Certificates, the Depositor has acquired a 100% ownership interest in the Trust; therefore, the Trust is an affiliated
party of the Depositor and, indirectly, of the Sponsor (including in its role as originator and primary servicer).

 The Indenture Trustee is not affiliated with any
of the Sponsor (including in its role as originator and primary servicer), the Depositor or the Trust.

 There are no significant obligors, external enhancement
or support providers, or other material parties related to the Notes or Certificates.

 In addition, there are no business relationships,
agreements, arrangements, transactions or understandings outside the ordinary course of business or on terms other than would be obtained
in an arm's length transaction with an unrelated party, apart from the transaction involving the issuance of the Notes and Certificates
by the Trust, between the Sponsor, the Depositor or the Trust and any of the parties mentioned in this Item.

 ITEM 1122 OF REGULATION AB. COMPLIANCE WITH APPLICABLE SERVICING CRITERIA.

 The Sponsor (in its role as servicer) and the
Indenture Trustee (collectively, the "Servicing Parties") have each been identified by the registrant as parties participating
in the servicing function with respect to the asset pool held by the Trust. Each of the Servicing Parties has completed a report on an
assessment of compliance with the servicing criteria applicable to it under Item 1122 of Regulation AB (each, a "Servicing Report"),
which Servicing Reports are attached as exhibits to this Form 10-K. In addition, each of the Servicing Parties has provided an attestation
report (each, an "Attestation Report") by one or more registered public accounting firms, which reports are also attached as
exhibits to this Form 10-K. Neither of the Servicing Reports prepared by the Servicing Parties, or the corresponding Attestation
Reports, has identified any material instance of noncompliance with the servicing criteria applicable to the respective Servicing Party.

 ITEM 1123 OF REGULATION AB. SERVICER COMPLIANCE STATEMENT.

 The Sponsor (in its role as servicer) has been
identified by the registrant as servicer with respect to the asset pool held by the Trust. The Sponsor has completed a statement of compliance
(a "Compliance Statement"), signed by an authorized officer of the Sponsor. The Compliance Statement is attached as an exhibit
to this Form 10-K.

 Item 15.
 Exhibits, Financial Statement Schedules.

 (a)(1)

 (a)(2)

 (a)(3)

 See Item 15(b) below.

 (b) The
following documents are included as part of, or incorporated by reference to, this annual report:

 Exhibit No.

 1.1
 Underwriting Agreement, dated as of August 3, 2021, relating to the Trust. Incorporated by reference to Exhibit 1.1 to the
Registrant's Current Report on Form 8-K, Registration File Number 333-228112-10, filed with the Commission on August 5,
2021.

 3.1
 Certificate of Formation of the Depositor. Incorporated by reference to Exhibit 3.1 to
the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission on December 3, 2021.

 3.2
 Certificate of Amendment of Certificate of Formation of the Depositor. Incorporated by reference
to Exhibit 3.2 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission on December 3,
2021.

 3.3
 Limited Liability Company Agreement of the Depositor. Incorporated by reference to Exhibit 3.3
to the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission on December 3, 2021.

 3.4
 Amendment No. 1 to Limited Liability Company Agreement of the Depositor. Incorporated by
reference to Exhibit 3.4 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission
on December 3, 2021.

 3.5
 Amendment No. 2 to Limited Liability Company Agreement of the Depositor.
Incorporated by reference to Exhibit 3.5 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with
the Commission on December 3, 2021.

 4.1
 Sale and Servicing Agreement, dated as of August 11, 2021, relating to the Trust. Incorporated by reference to Exhibit 4.1
to the Registrant's Current Report on Form 8-K, Registration File Number 333-228112-10, filed with the Commission on August 11,
2021.

 4.2
 Indenture, dated as of August 11, 2021, relating to the Trust. Incorporated by reference to Exhibit 4.2 to the Registrant's
Current Report on Form 8-K, Registration File Number 333-228112-10, filed with the Commission on August 11, 2021.

 4.3
 Trust Agreement, dated as of August 11, 2021, relating to the Trust. Incorporated by reference to Exhibit 4.3 to the Registrant's
Current Report on Form 8-K, Registration File Number 333-228112-10, filed with the Commission on August 11, 2021.

 31.1
 Rule 13a-14(d)/15d-14(d) Certification.

 33.1
 Report on Assessment of Compliance with Applicable Servicing
Criteria of World Omni Financial Corp., as Servicer.

 33.2
 Management's Assertion Report on Assessment of Compliance with Applicable Servicing Criteria Pursuant to Item 1122 of Regulation
AB under the Securities Exchange Act of 1934 of Wilmington Trust, National Association, as Indenture Trustee.

 34.1
 Report of Independent Registered Public Accounting Firm of PricewaterhouseCoopers LLP, on behalf of World Omni Financial Corp.

 34.2
 Report of Independent Registered Public Accounting Firm of PricewaterhouseCoopers LLP, on behalf of Wilmington Trust, National Association.

 35.1
 Servicer Compliance Statement of World Omni Financial Corp.,
as Servicer.

 99.1
 Receivables Purchase Agreement, dated as of August 11, 2021, relating to the Trust. Incorporated by reference to Exhibit 99.1
to the Registrant's Current Report on Form 8-K, Registration File Number 333-228112-10, filed with the Commission on August 11,
2021.

 99.2
 Administration Agreement, dated as of August 11, 2021, relating to the Trust. Incorporated by reference to Exhibit 99.2
to the Registrant's Current Report on Form 8-K, Registration File Number 333-228112-10, filed with the Commission on August 11,
2021.

 99.3
 Asset Representations Review Agreement, dated as of August 11, 2021, relating to the Trust. Incorporated by reference to Exhibit 99.3
to the Registrant's Current Report on Form 8-K, Registration File Number 333-228112-10, filed with the Commission on August 11,
2021.

 (c)

 Item 16.
 Form 10-K Summary.

 None.

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

 World Omni Auto Receivables Trust 2021-C

 By: World Omni Financial Corp.,

 as Servicer on behalf of the Trust

 Date: March 22, 2024

 /s/ Michael Hollis

 Michael Hollis

 Vice President and Assistant Secretary

 (Senior officer in charge of the servicing function)

 World Omni Financial Corp.

 (Servicer on behalf of the Trust)

 Supplemental Information to be Furnished
With Reports Filed Pursuant to Section 15(d) of the Act by Registrants Which Have Not Registered Securities Pursuant to Section 12
of the Act.

 No annual report or proxy materials have been
sent to security holders and no such report or proxy materials are to be furnished to security holders subsequent to the filing of this
Annual Report on Form 10-K.


FORM 10-K

 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 WASHINGTON, D.C. 20549

 FORM 10-K

 (Mark One)

 ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2023

 TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from ______ to ______

 Commission File Number of issuing entity: 333-228112-12

 Central Index Key Number of issuing entity: 0001885500

 WORLD OMNI AUTO
RECEIVABLES TRUST 2021-D

 (Exact name of issuing entity as specified in its
charter)

 Central Index Key Number of depositor: 0001083199

 WORLD OMNI AUTO
RECEIVABLES LLC

 (Exact name of depositor as specified in its charter)

 Central Index Key Number of sponsor: 0001004150

 WORLD OMNI FINANCIAL
CORP.

 (Exact name of sponsor as specified in its charter)

 Delaware

 (State or other jurisdiction of incorporation or
organization)

 52-2184798

 (I.R.S. Employer Identification No.)

 250 Jim Moran Boulevard

 Deerfield Beach, FL 33442

 (Address of principal executive
offices)

 Registrant's telephone number, including area code:
 (954) 429-2200

 Securities registered pursuant to Section 12(b) of
the Act:

 None

 Securities registered pursuant to Section 12(g) of
the Act:

 None

by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

 Yes
 No

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

 Yes
 No

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.

 Yes
 No

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405
of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was
required to submit such files).

 Yes
 No

 Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or emerging
growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting
company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller reporting company

 Emerging growth company

 If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the
registered public accounting firm that prepared or issued its audit report.

 If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of
the registrant included in the filing reflect the correction of an error to previously issued financial statements.

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based
compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to
 §240.10D-1(b).

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).

 Yes
 No

 State the aggregate market
value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity
was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently
completed second fiscal quarter.

 Indicate the number of shares outstanding of each of the registrant's
classes of common stock, as of the latest practicable date.

 DOCUMENTS INCORPORATED BY REFERENCE

 List hereunder the following documents if incorporated by reference
and the part of the Form 10-K (e.g., Part I, Part II, etc.) into which the document is incorporated: (1) Any
annual report to security holders; (2) Any proxy or information statement; and, (3) Any prospectus filed pursuant to Rule 424(b) or
(c) under the Securities Act of 1933. The listed documents should be clearly described for identification purposes (e.g., annual
report to security holders for fiscal year ended December 24, 1980).

 None.

 World Omni Auto Receivables
Trust 2021-D

 Item 1.

 Business.

 Not Applicable.

 Item 1A.
 Risk Factors.

 Not Applicable.

 Item 1B.
 Unresolved Staff Comments.

 None.

 Item 1C.

 Cybersecurity.

 Not
Applicable.

 Item 2.

 Properties.

 Not
Applicable.

 Item 3.

 Legal Proceedings.

 Not
Applicable.

 Item 4.

 [Reserved].

 Substitute Information Provided in Accordance with General Instruction
J to Form 10-K:

 ITEM 1112(B) OF REGULATION AB. SIGNIFICANT OBLIGORS OF POOL ASSETS
(FINANCIAL INFORMATION).

 No single obligor represents 10% or more of the
pool assets held by World Omni Auto Receivables Trust 2021-D (the "Trust").

 ITEM 1114(B)(2) OF REGULATION AB. CREDIT ENHANCEMENT AND OTHER
SUPPORT, EXCEPT FOR CERTAIN DERIVATIVES INSTRUMENTS (INFORMATION REGARDING SIGNIFICANT ENHANCEMENT PROVIDERS).

 No entity or group of affiliated entities provides
any external credit enhancement or other support with respect to either payment on the pool assets held by the Trust or payments on the
notes (the "Notes") or certificates (the "Certificates") issued by the Trust.

 ITEM 1115(B) OF REGULATION AB. CERTAIN DERIVATIVE INSTRUMENTS
(FINANCIAL INFORMATION).

 Based on the standards set forth in Item 1115(b) of
Regulation AB, no information is required in response to this item.

 ITEM 1117 OF REGULATION AB. LEGAL PROCEEDINGS.

 The following events have been brought to our
attention by U.S. Bank National Association, in its capacity as indenture trustee:

 U.S. Bank National Association ("U.S. Bank")
and other large financial institutions have been sued in their capacity as trustee or successor trustee for certain residential mortgage
backed securities ("RMBS") trusts. The complaints, primarily filed by investors or investor groups against U.S. Bank and similar
institutions, allege the trustees caused losses to investors as a result of alleged failures by the sponsors, mortgage loan sellers and
servicers to comply with the governing agreements for these RMBS trusts. Plaintiffs generally assert causes of action based upon the trustees'
purported failures to enforce repurchase obligations of mortgage loan sellers for alleged breaches of representations and warranties,
notify securityholders of purported events of default allegedly caused by breaches of servicing standards by mortgage loan servicers and
abide by a heightened standard of care following alleged events of default.

 U.S. Bank denies liability and believes that it has performed its
obligations under the RMBS trusts in good faith, that its actions were not the cause of losses to investors, that it has meritorious
defenses, and it has contested and intends to continue contesting the plaintiffs' claims vigorously. However, U.S. Bank cannot
assure you as to the outcome of any of the litigation, or the possible impact of these litigations on the trustee or the RMBS trusts.

 On March 9, 2018, a law firm purporting to
represent fifteen Delaware statutory trusts (the "DSTs") that issued securities backed by student loans (the "Student
Loans") filed a lawsuit in the Delaware Court of Chancery against U.S. Bank in its capacities as indenture trustee and successor
special servicer, and three other institutions in their respective transaction capacities, with respect to the DSTs and the Student Loans.
This lawsuit is captioned The National Collegiate Student Loan Master Trust I, et al. v. U.S. Bank National Association, et al., C.A.
No. 2018-0167-JRS (Del. Ch.) (the "NCMSLT Action"). The complaint, as amended on June 15, 2018, alleged that the
DSTs have been harmed as a result of purported misconduct or omissions by the defendants concerning administration of the trusts and special
servicing of the Student Loans. Since the filing of the NCMSLT Action, certain Student Loan borrowers have made assertions against U.S.
Bank concerning special servicing that appear to be based on certain allegations made on behalf of the DSTs in the NCMSLT Action.

 U.S. Bank has filed a motion seeking dismissal
of the operative complaint in its entirety with prejudice pursuant to Chancery Court Rules 12(b)(1) and 12(b)(6) or, in
the alternative, a stay of the case while other prior filed disputes involving the DSTs and the Student Loans are litigated. On November 7,
2018, the Court ruled that the case should be stayed in its entirety pending resolution of the first-filed cases. On January 21,
2020, the Court entered an order consolidating for pretrial purposes the NCMSLT Action and three other lawsuits pending in the Delaware
Court of Chancery concerning the DSTs and the Student Loans, which remains pending.

 U.S. Bank denies liability in the NCMSLT Action
and believes it has performed its obligations as indenture trustee and special servicer in good faith and in compliance in all material
respects with the terms of the agreements governing the DSTs and that it has meritorious defenses. It has contested and intends to continue
contesting the plaintiffs' claims vigorously.

 Except as described in the previous paragraphs,
no other legal proceedings are pending (or known to be contemplated by governmental authorities) against any of World Omni Financial Corp.
(the "Sponsor"), World Omni Auto Receivables LLC (the "Depositor"), U.S. Bank National Association (the "Indenture
Trustee"), the Trust or the other parties described in Item 1117 of Regulation AB nor is any property of any of the foregoing entities
subject to any such proceedings, that are material to holders of the Notes or the Certificates.

 Item 5.
 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

 Item 6.
 [Reserved].

 Item 7.
 Management's Discussion and Analysis of Financial Condition and Results of Operations.

 Item 7A.
 Quantitative and Qualitative Disclosures About Market Risk.

 Item 8.
 Financial
 Statements and Supplementary Data.

 Item 9.
 Changes In
 and Disagreements With Accountants on Accounting and Financial Disclosure.

 Item 9A.
 Controls and Procedures.

 Item 9B.
 Other Information.

 No other information.

 Item 9C.
 Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.

 Item 10.
 Directors, Executive Officers and Corporate Governance.

 Not applicable because there
are no directors or executive officers of the registrant.

 Item 11.
 Executive Compensation.

 Item 12.
 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

 Not Applicable.

 Item 13.
 Certain Relationships and Related Transactions, and Director Independence.

 Item 14.
 Principal Accountant Fees and Services.

 Substitute Information Provided in Accordance with General Instruction
J to Form 10-K:

 ITEM 1119 OF REGULATION AB. AFFILIATIONS AND CERTAIN RELATIONSHIPS
AND RELATED TRANSACTIONS.

 The Sponsor is the originator, as contemplated
by Item 1110 of Regulation AB, of all of the pool assets owned by the Trust. The Sponsor is also the primary servicer. The Depositor is
a wholly-owned subsidiary of the Sponsor and, therefore, a wholly-owned subsidiary of the originator and the primary servicer. Through
its purchase of the Certificates, the Depositor has acquired a 100% ownership interest in the Trust; therefore, the Trust is an affiliated
party of the Depositor and, indirectly, of the Sponsor (including in its role as originator and primary servicer).

 The Indenture Trustee is not affiliated with any
of the Sponsor (including in its role as originator and primary servicer), the Depositor or the Trust.

 There are no significant obligors, external enhancement
or support providers, or other material parties related to the Notes or Certificates.

 In addition, there are no business relationships,
agreements, arrangements, transactions or understandings outside the ordinary course of business or on terms other than would be obtained
in an arm's length transaction with an unrelated party, apart from the transaction involving the issuance of the Notes and Certificates
by the Trust, between the Sponsor, the Depositor or the Trust and any of the parties mentioned in this Item.

 ITEM 1122 OF REGULATION AB. COMPLIANCE WITH APPLICABLE SERVICING CRITERIA.

 The Sponsor (in its role as servicer) and the
Indenture Trustee (collectively, the "Servicing Parties") have each been identified by the registrant as parties participating
in the servicing function with respect to the asset pool held by the Trust. Each of the Servicing Parties has completed a report on an
assessment of compliance with the servicing criteria applicable to it under Item 1122 of Regulation AB (each, a "Servicing Report"),
which Servicing Reports are attached as exhibits to this Form 10-K. In addition, each of the Servicing Parties has provided an attestation
report (each, an "Attestation Report") by one or more registered public accounting firms, which reports are also attached as
exhibits to this Form 10-K. Neither of the Servicing Reports prepared by the Servicing Parties, or the corresponding Attestation
Reports, has identified any material instance of noncompliance with the servicing criteria applicable to the respective Servicing Party.

 ITEM 1123 OF REGULATION AB. SERVICER COMPLIANCE STATEMENT.

 The Sponsor (in its role as servicer) has been
identified by the registrant as servicer with respect to the asset pool held by the Trust. The Sponsor has completed a statement of compliance
(a "Compliance Statement"), signed by an authorized officer of the Sponsor. The Compliance Statement is attached as an exhibit
to this Form 10-K.

 Item 15.
 Exhibits, Financial Statement Schedules.

 (a)(1) Not applicable.

 (a)(2) Not applicable.

 (a)(3) See
Item 15(b) below.

 (b)
 The following documents are included as part of, or incorporated
by reference to, this annual report:

 Exhibit No.

 1.1
 Underwriting Agreement, dated as of October 26, 2021, relating to the Trust. Incorporated by reference to Exhibit 1.1 to
the Registrant's Current Report on Form 8-K, Registration File Number 333-228112-12, filed with the Commission on October 28,
2021.

 3.1
 Certificate of Formation of the Depositor. Incorporated by reference to Exhibit 3.1 to
the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission on December 3, 2021.

 3.2
 Certificate of Amendment of Certificate of Formation of the Depositor. Incorporated by reference
to Exhibit 3.2 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission on December 3,
2021.

 3.3
 Limited Liability Company Agreement of the Depositor. Incorporated by reference to Exhibit 3.3
to the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission on December 3, 2021.

 3.4
 Amendment No. 1 to Limited Liability Company Agreement of the Depositor. Incorporated by
reference to Exhibit 3.4 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission
on December 3, 2021.

 3.5
 Amendment No. 2 to Limited Liability Company Agreement of the Depositor.
Incorporated by reference to Exhibit 3.5 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with
the Commission on December 3, 2021.

 4.1
 Sale and Servicing Agreement, dated as of November 3, 2021, relating to the Trust. Incorporated by reference to Exhibit 4.1
to the Registrant's Current Report on Form 8-K, Registration File Number 333-228112-12, filed with the Commission on November 3,
2021.

 4.2
 Indenture, dated as of November 3, 2021, relating to the Trust. Incorporated by reference to Exhibit 4.2 to the Registrant's
Current Report on Form 8-K, Registration File Number 333-228112-12, filed with the Commission on November 3, 2021.

 4.3
 Trust Agreement, dated as of November 3, 2021, relating to the Trust. Incorporated by reference to Exhibit 4.3 to the Registrant's
Current Report on Form 8-K, Registration File Number 333-228112-12, filed with the Commission on November 3, 2021.

 31.1
 Rule 13a-14(d)/15d-14(d) Certification.

 33.1
 Report on Assessment of Compliance with Applicable Servicing Criteria of World
 Omni Financial Corp., as Servicer.

 33.2
 Management's Assertion Report on Assessment of Compliance with Applicable Servicing Criteria Pursuant to Item 1122 of Regulation
AB under the Securities Exchange Act of 1934 of U.S. Bank National Association, as Indenture Trustee.

 34.1
 Report of Independent Registered Public Accounting Firm of PricewaterhouseCoopers LLP, on behalf of World Omni Financial Corp.

 34.2
 Report of Independent Registered Public Accounting Firm of Ernst & Young LLP, on behalf of U.S. Bank National Association
and U.S. Bank Trust Company, National Association.

 35.1
 Servicer Compliance Statement of World Omni Financial Corp., as Servicer.

 99.1
 Receivables Purchase Agreement, dated as of November 3, 2021, relating to the Trust. Incorporated by reference to Exhibit 99.1
to the Registrant's Current Report on Form 8-K, Registration File Number 333-228112-12, filed with the Commission on November 3,
2021.

 99.2
 Administration Agreement, dated as of November 3, 2021, relating to the Trust. Incorporated by reference to Exhibit 99.2
to the Registrant's Current Report on Form 8-K, Registration File Number 333-228112-12, filed with the Commission on November 3,
2021.

 99.3
 Asset Representations Review Agreement, dated as of November 3, 2021, relating to the Trust. Incorporated by reference to Exhibit 99.3
to the Registrant's Current Report on Form 8-K, Registration File Number 333-228112-12, filed with the Commission on November 3,
2021.

 (c)

 Item 16.
 Form 10-K
Summary.

 None.

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

 World Omni Auto Receivables Trust 2021-D

 By: World Omni Financial Corp.,

 as Servicer on behalf of the Trust

 Date: March 22,
2024

 /s/ Michael Hollis

 Michael
Hollis

 Vice President and Assistant Secretary

 (Senior officer in charge of the servicing function)

 World Omni Financial Corp.

 (Servicer on behalf of the Trust)

 Supplemental Information to be Furnished
With Reports Filed Pursuant to Section 15(d) of the Act by Registrants Which Have Not Registered Securities Pursuant to Section 12
of the Act.

 No annual report or proxy materials have been
sent to security holders and no such report or proxy materials are to be furnished to security holders subsequent to the filing of this
Annual Report on Form 10-K.


FORM 10-K

 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 WASHINGTON, D.C. 20549

 FORM 10-K

 (Mark One)

 ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2023

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934

 For the transition period from ______ to ______

 Commission File Number of issuing entity: 333-261470-01

 Central Index Key Number of issuing entity: 0001905216

 WORLD OMNI AUTO RECEIVABLES TRUST 2022-A

 (Exact name of issuing entity as specified in
its charter)

 Central Index Key Number of depositor: 0001083199

 WORLD OMNI AUTO RECEIVABLES LLC

 (Exact name of depositor as specified in its charter)

 Central Index Key Number of sponsor: 0001004150

 WORLD OMNI FINANCIAL CORP.

 (Exact name of sponsor as specified in its charter)

 Delaware

 (State or other jurisdiction of incorporation
or organization)

 52-2184798

 (I.R.S. Employer Identification No.)

 250 Jim Moran Boulevard

 Deerfield Beach, FL 33442

 (Address of principal executive
offices)

 Registrant's telephone number, including area
code: (954) 429-2200

 Securities registered pursuant to Section 12(b) of
the Act:

 None

 Securities registered pursuant to Section 12(g) of
the Act:

 None

 Indicate by check mark if the registrant is a well-known
seasoned issuer, as defined in Rule 405 of the Securities Act.

 Yes No

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

 Yes
 No

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.

 Yes
 No

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405
of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was
required to submit such files).

 Yes
 No

 Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or emerging
growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting
company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller reporting company

 Emerging growth company

 If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the
registered public accounting firm that prepared or issued its audit report.

 If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of
the registrant included in the filing reflect the correction of an error to previously issued financial statements.

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based
compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to
 §240.10D-1(b).

 Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).

 Yes No

 State the aggregate market
value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity
was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently
completed second fiscal quarter.

 Indicate the number of shares
outstanding of each of the registrant's classes of common stock, as of the latest practicable date.

 DOCUMENTS INCORPORATED BY REFERENCE

 List hereunder the following
documents if incorporated by reference and the part of the Form 10-K (e.g., Part I, Part II, etc.) into which
the document is incorporated: (1) Any annual report to security holders; (2) Any proxy or information statement; and, (3) Any
prospectus filed pursuant to Rule 424(b) or (c) under the Securities Act of 1933. The listed documents should be clearly
described for identification purposes (e.g., annual report to security holders for fiscal year ended December 24, 1980).

 None.

 World Omni Auto Receivables
Trust 2022-A

 Item 1.

 Business.

 Item 1A.
 Risk Factors.

 Item 1B.
 Unresolved Staff Comments.

 None.

 Item 1C.
 Cybersecurity.

 Item 2.

 Properties.

 Item 3.

 Legal Proceedings.

 Item 4.

 [Reserved].

 Substitute Information Provided in Accordance with General Instruction
J to Form 10-K:

 ITEM 1112(B) OF REGULATION AB. SIGNIFICANT OBLIGORS OF POOL ASSETS
(FINANCIAL INFORMATION).

 No single obligor represents 10% or more of the
pool assets held by World Omni Auto Receivables Trust 2022-A (the "Trust").

 ITEM 1114(B)(2) OF REGULATION AB. CREDIT ENHANCEMENT AND OTHER
SUPPORT, EXCEPT FOR CERTAIN DERIVATIVES INSTRUMENTS (INFORMATION REGARDING SIGNIFICANT ENHANCEMENT PROVIDERS).

 No entity or group of affiliated entities provides
any external credit enhancement or other support with respect to either payment on the pool assets held by the Trust or payments on the
notes (the "Notes") or certificates (the "Certificates") issued by the Trust.

 ITEM 1115(B) OF REGULATION AB. CERTAIN DERIVATIVE INSTRUMENTS
(FINANCIAL INFORMATION).

 Based on the standards set forth in Item 1115(b) of
Regulation AB, no information is required in response to this item.

 ITEM 1117 OF REGULATION AB. LEGAL PROCEEDINGS.

 The following events have been brought to our
attention by U.S. Bank National Association, in its capacity as indenture trustee:

 U.S. Bank National Association ("U.S. Bank")
and other large financial institutions have been sued in their capacity as trustee or successor trustee for certain residential mortgage
backed securities ("RMBS") trusts. The complaints, primarily filed by investors or investor groups against U.S. Bank and similar
institutions, allege the trustees caused losses to investors as a result of alleged failures by the sponsors, mortgage loan sellers and
servicers to comply with the governing agreements for these RMBS trusts. Plaintiffs generally assert causes of action based upon the
trustees' purported failures to enforce repurchase obligations of mortgage loan sellers for alleged breaches of representations
and warranties, notify securityholders of purported events of default allegedly caused by breaches of servicing standards by mortgage
loan servicers and abide by a heightened standard of care following alleged events of default.

 U.S. Bank denies liability and believes that
it has performed its obligations under the RMBS trusts in good faith, that its actions were not the cause of losses to investors, that
it has meritorious defenses, and it has contested and intends to continue contesting the plaintiffs' claims vigorously. However,
U.S. Bank cannot assure you as to the outcome of any of the litigation, or the possible impact of these litigations on the trustee or
the RMBS trusts.

 On March 9, 2018, a law firm purporting
to represent fifteen Delaware statutory trusts (the "DSTs") that issued securities backed by student loans (the "Student
Loans") filed a lawsuit in the Delaware Court of Chancery against U.S. Bank in its capacities as indenture trustee and successor
special servicer, and three other institutions in their respective transaction capacities, with respect to the DSTs and the Student Loans.
This lawsuit is captioned The National Collegiate Student Loan Master Trust I, et al. v. U.S. Bank National Association, et al.,
C.A. No. 2018-0167-JRS (Del. Ch.) (the "NCMSLT Action"). The complaint, as amended on June 15, 2018, alleged that
the DSTs have been harmed as a result of purported misconduct or omissions by the defendants concerning administration of the trusts
and special servicing of the Student Loans. Since the filing of the NCMSLT Action, certain Student Loan borrowers have made assertions
against U.S. Bank concerning special servicing that appear to be based on certain allegations made on behalf of the DSTs in the NCMSLT
Action.

 U.S. Bank has filed a motion seeking dismissal
of the operative complaint in its entirety with prejudice pursuant to Chancery Court Rules 12(b)(1) and 12(b)(6) or, in
the alternative, a stay of the case while other prior filed disputes involving the DSTs and the Student Loans are litigated. On November 7,
2018, the Court ruled that the case should be stayed in its entirety pending resolution of the first-filed cases. On January 21,
2020, the Court entered an order consolidating for pretrial purposes the NCMSLT Action and three other lawsuits pending in the Delaware
Court of Chancery concerning the DSTs and the Student Loans, which remains pending.

 U.S. Bank denies liability in the NCMSLT Action
and believes it has performed its obligations as indenture trustee and special servicer in good faith and in compliance in all material
respects with the terms of the agreements governing the DSTs and that it has meritorious defenses. It has contested and intends to continue
contesting the plaintiffs' claims vigorously.

 Except as described in the previous paragraphs,
no other legal proceedings are pending (or known to be contemplated by governmental authorities) against any of World Omni Financial
Corp. (the "Sponsor"), World Omni Auto Receivables LLC (the "Depositor"), the Indenture Trustee, the Trust or the
other parties described in Item 1117 of Regulation AB nor is any property of any of the foregoing entities subject to any such proceedings,
that are material to holders of the Notes or the Certificates.

 Item 5.
 Market for Registrant's Common Equity, Related Stockholder
 Matters and Issuer Purchases of Equity Securities.

 Item 6.

 [Reserved].

 Item 7.
 Management's Discussion and Analysis of Financial Condition
 and Results of Operations.

 Item 7A.
 Quantitative and Qualitative Disclosures About Market Risk.

 Item 8.

 Financial Statements and Supplementary Data.

 Item 9.

 Changes In and Disagreements With Accountants on Accounting and Financial Disclosure.

 Item 9A.
 Controls and Procedures.

 Item 9B.
 Other Information.

 No other information.

 Item 9C.
 Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.

 Item 10.
 Directors, Executive Officers and Corporate Governance.

 Not applicable because there
are no directors or executive officers of the registrant.

 Item 11.
 Executive Compensation.

 Item 12.
 Security Ownership of Certain Beneficial Owners and Management
 and Related Stockholder Matters.

 Item 13.
 Certain Relationships and Related Transactions, and Director
 Independence.

 Item 14.
 Principal Accountant Fees and Services.

 Substitute Information Provided in Accordance with General Instruction
J to Form 10-K:

 ITEM 1119 OF REGULATION AB. AFFILIATIONS AND CERTAIN RELATIONSHIPS
AND RELATED TRANSACTIONS.

 The Sponsor is the originator, as contemplated
by Item 1110 of Regulation AB, of all of the pool assets owned by the Trust. The Sponsor is also the primary servicer. The Depositor
is a wholly-owned subsidiary of the Sponsor and, therefore, a wholly-owned subsidiary of the originator and the primary servicer. Through
its purchase of the Certificates, the Depositor has acquired a 100% ownership interest in the Trust; therefore, the Trust is an affiliated
party of the Depositor and, indirectly, of the Sponsor (including in its role as originator and primary servicer).

 The Indenture Trustee is not affiliated with
any of the Sponsor (including in its role as originator and primary servicer), the Depositor or the Trust.

 There are no significant obligors, external enhancement
or support providers, or other material parties related to the Notes or Certificates.

 In addition, there are no business relationships,
agreements, arrangements, transactions or understandings outside the ordinary course of business or on terms other than would be obtained
in an arm's length transaction with an unrelated party, apart from the transaction involving the issuance of the Notes and Certificates
by the Trust, between the Sponsor, the Depositor or the Trust and any of the parties mentioned in this Item.

 ITEM 1122 OF REGULATION AB. COMPLIANCE WITH APPLICABLE SERVICING CRITERIA.

 The Sponsor (in its role as servicer) and the
Indenture Trustee (collectively, the "Servicing Parties") have each been identified by the registrant as parties participating
in the servicing function with respect to the asset pool held by the Trust. Each of the Servicing Parties has completed a report on an
assessment of compliance with the servicing criteria applicable to it under Item 1122 of Regulation AB (each, a "Servicing Report"),
which Servicing Reports are attached as exhibits to this Form 10-K. In addition, each of the Servicing Parties has provided an attestation
report (each, an "Attestation Report") by one or more registered public accounting firms, which reports are also attached as
exhibits to this Form 10-K. Neither of the Servicing Reports prepared by the Servicing Parties, or the corresponding Attestation
Reports, has identified any material instance of noncompliance with the servicing criteria applicable to the respective Servicing Party.

 ITEM 1123 OF REGULATION AB. SERVICER COMPLIANCE STATEMENT.

 The Sponsor (in its role as servicer) has been
identified by the registrant as servicer with respect to the asset pool held by the Trust. The Sponsor has completed a statement of compliance
(a "Compliance Statement"), signed by an authorized officer of the Sponsor. The Compliance Statement is attached as an exhibit
to this Form 10-K.

 Item 15.
 Exhibits, Financial Statement Schedules.

 (a)(1)

 (a)(2)

 (a)(3)

 See Item 15(b) below.

 (b) The
following documents are included as part of, or incorporated by reference to, this annual report:

 Exhibit No.

 1.1
 Underwriting Agreement, dated as of February 8, 2022, relating
 to the Trust. Incorporated by reference to Exhibit 1.1 to the Registrant's Current
 Report on Form 8-K, Registration File Number 333-261470-01, filed with the Commission
 on February 10, 2022.

 3.1
 Certificate of Formation of
 the Depositor. Incorporated by reference to Exhibit 3.1 to the Registrant's Form SF-3,
 Registration File Number 333-261470, filed with the Commission on December 3, 2021.

 3.2
 Certificate
 of Amendment of Certificate of Formation of the Depositor. Incorporated by reference to Exhibit 3.2
 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with
 the Commission on December 3, 2021.

 3.3
 Limited
 Liability Company Agreement of the Depositor. Incorporated by reference to Exhibit 3.3
 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with
 the Commission on December 3, 2021.

 3.4
 Amendment
 No. 1 to Limited Liability Company Agreement of the Depositor. Incorporated by reference
 to Exhibit 3.4 to the Registrant's Form SF-3, Registration File Number 333-261470,
 filed with the Commission on December 3, 2021.

 3.5
 Amendment
 No. 2 to Limited Liability Company Agreement of the Depositor. Incorporated by reference
 to Exhibit 3.5 to the Registrant's Form SF-3, Registration File Number 333-261470,
 filed with the Commission on December 3, 2021.

 4.1
 Sale and Servicing Agreement, dated as of February 16, 2022,
 relating to the Trust. Incorporated by reference to Exhibit 4.1 to the Registrant's
 Current Report on Form 8-K, Registration File Number 333-261470-01, filed with the Commission
 on February 16, 2022.

 4.2
 Indenture, dated as of February 16, 2022, relating to the Trust.
 Incorporated by reference to Exhibit 4.2 to the Registrant's Current Report on
 Form 8-K, Registration File Number 333-261470-01, filed with the Commission on February 16,
 2022.

 4.3
 Trust Agreement, dated as of February 16, 2022, relating to the
 Trust. Incorporated by reference to Exhibit 4.3 to the Registrant's Current Report
 on Form 8-K, Registration File Number 333-261470-01, filed with the Commission on February 16,
 2022.

 31.1

 Rule 13a-14(d)/15d-14(d) Certification.

 33.1

 Report on Assessment of Compliance with Applicable Servicing Criteria of World Omni Financial Corp.,
as Servicer.

 33.2
 Management's Assertion Report on Assessment of Compliance with
 Applicable Servicing Criteria Pursuant to Item 1122 of Regulation AB under the Securities
 Exchange Act of 1934 of U.S. Bank National Association, as Indenture Trustee.

 34.1
 Report of Independent Registered Public Accounting Firm of PricewaterhouseCoopers
 LLP, on behalf of World Omni Financial Corp.

 34.2
 Report of Independent Registered Public Accounting Firm of Ernst &
 Young LLP, on behalf of U.S. Bank National Association and U.S. Bank Trust Company, National
 Association.

 35.1

 Servicer Compliance Statement of World Omni Financial Corp., as Servicer.

 99.1
 Receivables Purchase Agreement, dated as of February 16, 2022,
 relating to the Trust. Incorporated by reference to Exhibit 99.1 to the Registrant's
 Current Report on Form 8-K, Registration File Number 333-261470-01, filed with the Commission
 on February 16, 2022.

 99.2
 Administration Agreement, dated as of February 16, 2022, relating
 to the Trust. Incorporated by reference to Exhibit 99.2 to the Registrant's Current
 Report on Form 8-K, Registration File Number 333-261470-01, filed with the Commission
 on February 16, 2022.

 99.3
 Asset Representations Review Agreement, dated as of February 16,
 2022, relating to the Trust. Incorporated by reference to Exhibit 99.3 to the Registrant's
 Current Report on Form 8-K, Registration File Number 333-261470-01, filed with the Commission
 on February 16, 2022.

 (c)

 Item 16.

 Form 10-K Summary.

 None.

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.

 World Omni Auto Receivables Trust 2022-A

 By: World Omni Financial Corp., as Servicer on behalf of the Trust

 Date: March 22, 2024

 /s/ Michael Hollis

 Michael Hollis

 Vice President and Assistant Secretary

 (Senior officer in charge of the servicing function)

 World Omni Financial Corp.

 (Servicer on behalf of the Trust)

 Supplemental Information to be Furnished With Reports Filed
Pursuant to Section 15(d) of the Act by Registrants Which Have Not Registered Securities Pursuant to Section 12 of the
Act.

 No annual report or proxy materials have been
sent to security holders and no such report or proxy materials are to be furnished to security holders subsequent to the filing of this
Annual Report on Form 10-K.


FORM 10-K

 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 WASHINGTON, D.C. 20549

 FORM 10-K

 (Mark One)

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934

 For the fiscal year ended December 31, 2023

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934

 For the transition period from ______ to ______

 Commission File Number of issuing entity: 333-261470-02

 Central Index Key Number of issuing entity: 0001926999

 WORLD OMNI AUTO RECEIVABLES TRUST 2022-B

 (Exact name of issuing entity as specified in its
charter)

 Central Index Key Number of depositor: 0001083199

 WORLD OMNI AUTO RECEIVABLES LLC

 (Exact name of depositor as specified in its charter)

 Central Index Key Number of sponsor: 0001004150

 WORLD OMNI FINANCIAL CORP.

 (Exact name of sponsor as specified in its charter)

 Delaware

 (State or other jurisdiction of incorporation or
organization)

 52-2184798

 (I.R.S. Employer Identification No.)

 250 Jim Moran Boulevard

 Deerfield Beach, FL 33442

 (Address of principal executive
offices)

 Registrant's telephone number, including area code:
 (954) 429-2200

 Securities registered pursuant to Section 12(b) of
the Act:

 None

 Securities registered pursuant to Section 12(g) of
the Act:

 None

by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

 Yes
 No

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

 Yes
 No

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.

 Yes
 No

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405
of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was
required to submit such files).

 Yes
 No

 Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or emerging
growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting
company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large
accelerated filer

 Accelerated filer

 Non-accelerated
filer x

 Smaller reporting company

 Emerging growth company

 If an emerging growth company,
indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised
financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the
registered public accounting firm that prepared or issued its audit report.

 If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of
the registrant included in the filing reflect the correction of an error to previously issued financial statements.

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).

 Yes
 No

 State the aggregate market
value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity
was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently
completed second fiscal quarter.

 Indicate the number of shares
outstanding of each of the registrant's classes of common stock, as of the latest practicable date.

 DOCUMENTS INCORPORATED BY REFERENCE

 List hereunder the following
documents if incorporated by reference and the part of the Form 10-K (e.g., Part I, Part II, etc.) into which
the document is incorporated: (1) Any annual report to security holders; (2) Any proxy or information statement; and, (3) Any
prospectus filed pursuant to Rule 424(b) or (c) under the Securities Act of 1933. The listed documents should be clearly
described for identification purposes (e.g., annual report to security holders for fiscal year ended December 24, 1980).

 None.

 World Omni Auto Receivables Trust 2022-B

 Item 1.
 Business.

 Item 1A.
 Risk Factors.

 Item 1B.
 Unresolved Staff Comments.

 None.

 Item 1C.
 Cybersecurity.

 Item 2.
 Properties.

 Item 3.
 Legal Proceedings.

 Item 4.
 [Reserved].

 Substitute Information Provided in Accordance with General Instruction
J to Form 10-K:

 ITEM 1112(B) OF REGULATION AB. SIGNIFICANT OBLIGORS OF POOL ASSETS
(FINANCIAL INFORMATION).

 No single obligor represents 10% or more of the
pool assets held by World Omni Auto Receivables Trust 2022-B (the "Trust").

 ITEM 1114(B)(2) OF REGULATION AB. CREDIT ENHANCEMENT AND OTHER
SUPPORT, EXCEPT FOR CERTAIN DERIVATIVES INSTRUMENTS (INFORMATION REGARDING SIGNIFICANT ENHANCEMENT PROVIDERS).

 No entity or group of affiliated entities provides
any external credit enhancement or other support with respect to either payment on the pool assets held by the Trust or payments on the
notes (the "Notes") or certificates (the "Certificates") issued by the Trust.

 ITEM 1115(B) OF REGULATION AB. CERTAIN DERIVATIVE INSTRUMENTS
(FINANCIAL INFORMATION).

 Based on the standards set forth in Item 1115(b) of
Regulation AB, no information is required in response to this item.

 ITEM 1117 OF REGULATION AB. LEGAL PROCEEDINGS.

 The following events have been brought to our
attention by U.S. Bank Trust Company, National Association, in its capacity as indenture trustee:

 U.S. Bank National Association ("U.S. Bank"),
which is the parent of the Indenture Trustee, and other large financial institutions have been sued in their capacity as trustee or successor
trustee for certain residential mortgage backed securities ("RMBS") trusts. The complaints, primarily filed by investors or
investor groups against U.S. Bank and similar institutions, allege the trustees caused losses to investors as a result of alleged failures
by the sponsors, mortgage loan sellers and servicers to comply with the governing agreements for these RMBS trusts. Plaintiffs generally
assert causes of action based upon the trustees' purported failures to enforce repurchase obligations of mortgage loan sellers for
alleged breaches of representations and warranties, notify securityholders of purported events of default allegedly caused by breaches
of servicing standards by mortgage loan servicers and abide by a heightened standard of care following alleged events of default.

 U.S. Bank denies liability and believes that it
has performed its obligations under the RMBS trusts in good faith, that its actions were not the cause of losses to investors, that it
has meritorious defenses, and it has contested and intends to continue contesting the plaintiffs' claims vigorously. However, U.S.
Bank cannot assure you as to the outcome of any of the litigation, or the possible impact of these litigations on the trustee or the RMBS
trusts.

 On March 9, 2018, a law firm purporting to
represent fifteen Delaware statutory trusts (the "DSTs") that issued securities backed by student loans (the "Student
Loans") filed a lawsuit in the Delaware Court of Chancery against U.S. Bank in its capacities as indenture trustee and successor
special servicer, and three other institutions in their respective transaction capacities, with respect to the DSTs and the Student Loans.
This lawsuit is captioned The National Collegiate Student Loan Master Trust I, et al. v. U.S. Bank National Association, et al.,
C.A. No. 2018-0167-JRS (Del. Ch.) (the "NCMSLT Action"). The complaint, as amended on June 15, 2018, alleged that
the DSTs have been harmed as a result of purported misconduct or omissions by the defendants concerning administration of the trusts and
special servicing of the Student Loans. Since the filing of the NCMSLT Action, certain Student Loan borrowers have made assertions against
U.S. Bank concerning special servicing that appear to be based on certain allegations made on behalf of the DSTs in the NCMSLT Action.

 U.S. Bank has filed a motion seeking dismissal
of the operative complaint in its entirety with prejudice pursuant to Chancery Court Rules 12(b)(1) and 12(b)(6) or, in
the alternative, a stay of the case while other prior filed disputes involving the DSTs and the Student Loans are litigated. On November 7,
2018, the Court ruled that the case should be stayed in its entirety pending resolution of the first-filed cases. On January 21,
2020, the Court entered an order consolidating for pretrial purposes the NCMSLT Action and three other lawsuits pending in the Delaware
Court of Chancery concerning the DSTs and the Student Loans, which remains pending.

 U.S. Bank denies liability in the NCMSLT Action
and believes it has performed its obligations as indenture trustee and special servicer in good faith and in compliance in all material
respects with the terms of the agreements governing the DSTs and that it has meritorious defenses. It has contested and intends to continue
contesting the plaintiffs' claims vigorously.

 Except as described in the previous paragraphs,
no other legal proceedings are pending (or known to be contemplated by governmental authorities) against any of World Omni Financial Corp.
(the "Sponsor"), World Omni Auto Receivables LLC (the "Depositor"), the Indenture Trustee, the Trust or the other
parties described in Item 1117 of Regulation AB nor is any property of any of the foregoing entities subject to any such proceedings,
that are material to holders of the Notes or the Certificates.

 Item 5.
 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

 Item 6.
 [Reserved].

 Item 7.
 Management's Discussion and Analysis of Financial Condition and Results of Operations.

 Item 7A.
 Quantitative and Qualitative Disclosures About Market Risk.

 Item 8.
 Financial Statements and Supplementary Data.

 Item 9.
 Changes In and Disagreements With Accountants on Accounting
and Financial Disclosure.

 Item 9A.
 Controls and Procedures.

 Item 9B.
 Other Information.

 No other information.

 Item 9C.
 Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.

 Item 10.
 Directors, Executive Officers and Corporate Governance.

 Not applicable because there
are no directors or executive officers of the registrant.

 Item 11.
 Executive Compensation.

 Item 12.
 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

 Item 13.
 Certain Relationships and Related Transactions, and Director Independence.

 Item 14.
 Principal Accountant Fees and Services.

 Substitute Information Provided in Accordance with General Instruction
J to Form 10-K:

 ITEM 1119 OF REGULATION AB. AFFILIATIONS AND CERTAIN RELATIONSHIPS
AND RELATED TRANSACTIONS.

 The Sponsor is the originator, as contemplated
by Item 1110 of Regulation AB, of all of the pool assets owned by the Trust. The Sponsor is also the primary servicer. The Depositor is
a wholly-owned subsidiary of the Sponsor and, therefore, a wholly-owned subsidiary of the originator and the primary servicer. Through
its purchase of the Certificates, the Depositor has acquired a 100% ownership interest in the Trust; therefore, the Trust is an affiliated
party of the Depositor and, indirectly, of the Sponsor (including in its role as originator and primary servicer).

 The Indenture Trustee is not affiliated with any
of the Sponsor (including in its role as originator and primary servicer), the Depositor or the Trust.

 There are no significant obligors, external enhancement
or support providers, or other material parties related to the Notes or Certificates.

 In addition, there are no business relationships,
agreements, arrangements, transactions or understandings outside the ordinary course of business or on terms other than would be obtained
in an arm's length transaction with an unrelated party, apart from the transaction involving the issuance of the Notes and Certificates
by the Trust, between the Sponsor, the Depositor or the Trust and any of the parties mentioned in this Item.

 ITEM 1122 OF REGULATION AB. COMPLIANCE WITH APPLICABLE SERVICING CRITERIA.

 The Sponsor (in its role as servicer) and the
Indenture Trustee (collectively, the "Servicing Parties") have each been identified by the registrant as parties participating
in the servicing function with respect to the asset pool held by the Trust. Each of the Servicing Parties has completed a report on an
assessment of compliance with the servicing criteria applicable to it under Item 1122 of Regulation AB (each, a "Servicing Report"),
which Servicing Reports are attached as exhibits to this Form 10-K. In addition, each of the Servicing Parties has provided an attestation
report (each, an "Attestation Report") by one or more registered public accounting firms, which reports are also attached as
exhibits to this Form 10-K. Neither of the Servicing Reports prepared by the Servicing Parties, or the corresponding Attestation
Reports, has identified any material instance of noncompliance with the servicing criteria applicable to the respective Servicing Party.

 ITEM 1123 OF REGULATION AB. SERVICER COMPLIANCE STATEMENT.

 The Sponsor (in its role as servicer) has been
identified by the registrant as servicer with respect to the asset pool held by the Trust. The Sponsor has completed a statement of compliance
(a "Compliance Statement"), signed by an authorized officer of the Sponsor. The Compliance Statement is attached as an exhibit
to this Form 10-K.

 Item 15.
 Exhibits, Financial Statement Schedules.

 (a)(1)

 (a)(2)

 (a)(3)
 See Item 15(b) below.

 (b) The
following documents are included as part of, or incorporated by reference to, this annual report:

 Exhibit No.

 1.1
 Underwriting Agreement, dated as of May 24, 2022, relating to the Trust. Incorporated by reference to Exhibit 1.1 to the
Registrant's Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on May 26,
2022.

 3.1
 Certificate of Formation of the Depositor. Incorporated by reference to Exhibit 3.1 to
the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission on December 3, 2021.

 3.2
 Certificate of Amendment of Certificate of Formation of the Depositor. Incorporated by reference
to Exhibit 3.2 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission on December 3,
2021.

 3.3
 Limited Liability Company Agreement of the Depositor. Incorporated by reference to Exhibit 3.3
to the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission on December 3, 2021.

 3.4
 Amendment No. 1 to Limited Liability Company Agreement of the Depositor. Incorporated by
reference to Exhibit 3.4 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission
on December 3, 2021.

 3.5
 Amendment No. 2 to Limited Liability Company Agreement of the Depositor.
Incorporated by reference to Exhibit 3.5 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with
the Commission on December 3, 2021.

 4.1
 Sale and Servicing Agreement, dated as of June 1, 2022, relating to the Trust. Incorporated by reference to Exhibit 4.1
to the Registrant's Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on June 1,
2022.

 4.2
 Indenture, dated as of June 1, 2022, relating to the Trust. Incorporated by reference to Exhibit 4.2 to the Registrant's
Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on June 1, 2022.

 4.3
 Trust Agreement, dated as of June 1, 2022, relating to the Trust. Incorporated by reference to Exhibit 4.3 to the Registrant's
Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on June 1, 2022.

 31.1
 Rule 13a-14(d)/15d-14(d) Certification.

 33.1
 Report on Assessment of Compliance with Applicable Servicing
Criteria of World Omni Financial Corp., as Servicer.

 33.2
 Management's Assertion Report on Assessment of Compliance with Applicable Servicing Criteria
 Pursuant to Item 1122 of Regulation AB under the Securities Exchange Act of 1934 of U.S. Bank Trust Company, National Association,
 as Indenture Trustee.

 34.1
 Report of Independent Registered Public Accounting Firm of PricewaterhouseCoopers LLP, on behalf of World Omni Financial Corp.

 34.2
 Report of Independent Registered Public Accounting Firm of Ernst & Young LLP, on behalf of
 U.S. Bank National Association and U.S. Bank Trust Company, National Association.

 35.1
 Servicer Compliance Statement of World Omni Financial Corp.,
as Servicer.

 99.1
 Receivables Purchase Agreement, dated as of June 1, 2022, relating to the Trust. Incorporated by reference to Exhibit 99.1
to the Registrant's Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on June 1,
2022.

 99.2
 Administration Agreement, dated as of June 1, 2022, relating to the Trust. Incorporated by reference to Exhibit 99.2 to
the Registrant's Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on June 1,
2022.

 99.3
 Asset Representations Review Agreement, dated as of June 1, 2022, relating to the Trust. Incorporated by reference to Exhibit 99.3
to the Registrant's Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on June 1,
2022.

 (c)

 Item 16.
 Form 10-K Summary.

 None.

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

 World Omni Auto Receivables Trust 2022-B

 By: World Omni Financial Corp.,

 as Servicer on behalf of the Trust

 Date: March 22,
2024

 /s/ Michael Hollis

 Michael
Hollis

 Vice President and Assistant Secretary

 (Senior officer in charge of the servicing function)

 World Omni Financial Corp.

 (Servicer on behalf of the Trust)

 Supplemental Information to be Furnished
With Reports Filed Pursuant to Section 15(d) of the Act by Registrants Which Have Not Registered Securities Pursuant to Section 12
of the Act.

 No annual report or proxy materials have been
sent to security holders and no such report or proxy materials are to be furnished to security holders subsequent to the filing of this
Annual Report on Form 10-K.


FORM 10-K

 UNITED STATES

 SECURITIES AND EXCHANGE
COMMISSION

 WASHINGTON, D.C. 20549

 FORM 10-K

 (Mark One)

 ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2023

 TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from ________ to ________

 Commission File Number of issuing entity: 333-261470-03

 Central Index Key Number of issuing entity: 0001935951

 WORLD OMNI AUTO RECEIVABLES TRUST 2022-C

 (Exact
name of issuing entity as specified in its charter)

 Central Index Key Number of depositor:
0001083199

 WORLD OMNI AUTO RECEIVABLES LLC

 (Exact
name of depositor as specified in its charter)

 Central Index Key Number of sponsor:
0001004150

 WORLD OMNI FINANCIAL CORP.

 (Exact name of sponsor as specified in its charter)

 Delaware

 (State or other jurisdiction of incorporation or
organization)

 52-2184798

 (I.R.S. Employer Identification No.)

 250 Jim Moran Boulevard

 Deerfield Beach, FL 33442

 (Address of principal executive
offices)

 Registrant's telephone number,
including area code: (954) 429-2200

 Securities registered pursuant
to Section 12(b) of the Act:

 None

 Securities registered pursuant
to Section 12(g) of the Act:

 None

by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

 Yes
 No

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

 Yes
 No

by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.

 Yes
 No

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405
of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was
required to submit such files).

 Yes
 No

 Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or emerging
growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting
company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller reporting company

 Emerging growth company

 If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the
registered public accounting firm that prepared or issued its audit report.

 If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements.

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based
compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to
 §240.10D-1(b).

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).

 Yes
 No

 State the aggregate market
value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity
was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently
completed second fiscal quarter.

 Indicate the number of shares
outstanding of each of the registrant's classes of common stock, as of the latest practicable date.

 DOCUMENTS INCORPORATED BY REFERENCE

 List hereunder the following
documents if incorporated by reference and the part of the Form 10-K (e.g., Part I, Part II, etc.) into which
the document is incorporated: (1) Any annual report to security holders; (2) Any proxy or information statement; and, (3) Any
prospectus filed pursuant to Rule 424(b) or (c) under the Securities Act of 1933. The listed documents should be clearly
described for identification purposes (e.g., annual report to security holders for fiscal year ended December 24, 1980).

 None.

 World Omni Auto Receivables Trust 2022-C

 Item 1.

 Business.

 Not Applicable.

 Item 1A.
 Risk Factors.

 Not Applicable.

 Item 1B.
 Unresolved Staff Comments.

 None.

 Item 1C.
 Cybersecurity.

 Not Applicable.

 Item 2.

 Properties.

 Not
Applicable.

 Item 3.

 Legal Proceedings.

 Not
Applicable.

 Item 4.

 [Reserved].

 Substitute Information Provided in Accordance with General Instruction
J to Form 10-K:

 ITEM 1112(B) OF REGULATION AB. SIGNIFICANT OBLIGORS OF POOL ASSETS
(FINANCIAL INFORMATION).

 No single obligor represents 10% or more of the
pool assets held by World Omni Auto Receivables Trust 2022-C (the "Trust").

 ITEM 1114(B)(2) OF REGULATION AB. CREDIT ENHANCEMENT AND OTHER
SUPPORT, EXCEPT FOR CERTAIN DERIVATIVES INSTRUMENTS (INFORMATION REGARDING SIGNIFICANT ENHANCEMENT PROVIDERS).

 No entity or group of affiliated entities provides
any external credit enhancement or other support with respect to either payment on the pool assets held by the Trust or payments on the
notes (the "Notes") or certificates (the "Certificates") issued by the Trust.

 ITEM 1115(B) OF REGULATION AB. CERTAIN DERIVATIVE INSTRUMENTS
(FINANCIAL INFORMATION).

 Based on the standards set forth in Item 1115(b) of
Regulation AB, no information is required in response to this item.

 ITEM 1117 OF REGULATION AB. LEGAL PROCEEDINGS.

 The following events have been brought to our
attention by U.S. Bank Trust Company, National Association, in its capacity as indenture trustee:

 U.S. Bank National Association ("U.S. Bank"),
which is the parent of the Indenture Trustee, and other large financial institutions have been sued in their capacity as trustee or successor
trustee for certain residential mortgage backed securities ("RMBS") trusts. The complaints, primarily filed by investors or
investor groups against U.S. Bank and similar institutions, allege the trustees caused losses to investors as a result of alleged failures
by the sponsors, mortgage loan sellers and servicers to comply with the governing agreements for these RMBS trusts. Plaintiffs generally
assert causes of action based upon the trustees' purported failures to enforce repurchase obligations of mortgage loan sellers for
alleged breaches of representations and warranties, notify securityholders of purported events of default allegedly caused by breaches
of servicing standards by mortgage loan servicers and abide by a heightened standard of care following alleged events of default.

 U.S. Bank denies liability and believes that it
has performed its obligations under the RMBS trusts in good faith, that its actions were not the cause of losses to investors, that it
has meritorious defenses, and it has contested and intends to continue contesting the plaintiffs' claims vigorously. However, U.S.
Bank cannot assure you as to the outcome of any of the litigation, or the possible impact of these litigations on the trustee or the RMBS
trusts.

 On March 9, 2018, a law firm purporting to
represent fifteen Delaware statutory trusts (the "DSTs") that issued securities backed by student loans (the "Student
Loans") filed a lawsuit in the Delaware Court of Chancery against U.S. Bank in its capacities as indenture trustee and successor
special servicer, and three other institutions in their respective transaction capacities, with respect to the DSTs and the Student Loans.
This lawsuit is captioned The National Collegiate Student Loan Master Trust I, et al. v. U.S. Bank National Association, et al.,
C.A. No. 2018-0167-JRS (Del. Ch.) (the "NCMSLT Action"). The complaint, as amended on June 15, 2018, alleged that
the DSTs have been harmed as a result of purported misconduct or omissions by the defendants concerning administration of the trusts and
special servicing of the Student Loans. Since the filing of the NCMSLT Action, certain Student Loan borrowers have made assertions against
U.S. Bank concerning special servicing that appear to be based on certain allegations made on behalf of the DSTs in the NCMSLT Action.

 U.S. Bank has filed a motion seeking dismissal
of the operative complaint in its entirety with prejudice pursuant to Chancery Court Rules 12(b)(1) and 12(b)(6) or, in
the alternative, a stay of the case while other prior filed disputes involving the DSTs and the Student Loans are litigated. On November 7,
2018, the Court ruled that the case should be stayed in its entirety pending resolution of the first-filed cases. On January 21,
2020, the Court entered an order consolidating for pretrial purposes the NCMSLT Action and three other lawsuits pending in the Delaware
Court of Chancery concerning the DSTs and the Student Loans, which remains pending.

 U.S. Bank denies liability in the NCMSLT Action
and believes it has performed its obligations as indenture trustee and special servicer in good faith and in compliance in all material
respects with the terms of the agreements governing the DSTs and that it has meritorious defenses. It has contested and intends to continue
contesting the plaintiffs' claims vigorously.

 Except as described in the previous paragraphs,
no other legal proceedings are pending (or known to be contemplated by governmental authorities) against any of World Omni Financial Corp.
(the "Sponsor"), World Omni Auto Receivables LLC (the "Depositor"), the Indenture Trustee, the Trust or the other
parties described in Item 1117 of Regulation AB nor is any property of any of the foregoing entities subject to any such proceedings,
that are material to holders of the Notes or the Certificates.

 Item 5.
 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

 Item 6.

 [Reserved].

 Item 7.
 Management's Discussion and Analysis of Financial Condition and Results of Operations.

 Item 7A.
 Quantitative and Qualitative Disclosures About Market Risk.

 Item 8.

 Financial Statements and Supplementary Data.

 Item 9.

 Changes In and Disagreements With Accountants on Accounting and Financial Disclosure.

 Item 9A.
 Controls and Procedures.

 Item 9B.
 Other Information.

 No other information.

 Item 9C.
 Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.

 Item 10.
 Directors, Executive Officers and Corporate Governance.

 Not applicable because there
are no directors or executive officers of the registrant.

 Item 11.
 Executive Compensation.

 Item 12.
 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.

 Not Applicable.

 Item 13.
 Certain Relationships and Related Transactions, and Director Independence.

 Item 14.
 Principal Accountant Fees and Services.

 Substitute Information Provided in Accordance with General Instruction
J to Form 10-K:

 ITEM 1119 OF REGULATION AB. AFFILIATIONS AND CERTAIN RELATIONSHIPS
AND RELATED TRANSACTIONS.

 The Sponsor is the originator, as contemplated
by Item 1110 of Regulation AB, of all of the pool assets owned by the Trust. The Sponsor is also the primary servicer. The Depositor is
a wholly-owned subsidiary of the Sponsor and, therefore, a wholly-owned subsidiary of the originator and the primary servicer. Through
its purchase of the Certificates, the Depositor has acquired a 100% ownership interest in the Trust; therefore, the Trust is an affiliated
party of the Depositor and, indirectly, of the Sponsor (including in its role as originator and primary servicer).

 The Indenture Trustee is not affiliated with any
of the Sponsor (including in its role as originator and primary servicer), the Depositor or the Trust.

 There are no significant obligors, external enhancement
or support providers, or other material parties related to the Notes or Certificates.

 In addition, there are no business relationships,
agreements, arrangements, transactions or understandings outside the ordinary course of business or on terms other than would be obtained
in an arm's length transaction with an unrelated party, apart from the transaction involving the issuance of the Notes and Certificates
by the Trust, between the Sponsor, the Depositor or the Trust and any of the parties mentioned in this Item.

 ITEM 1122 OF REGULATION AB. COMPLIANCE WITH APPLICABLE SERVICING CRITERIA.

 The Sponsor (in its role as servicer) and the
Indenture Trustee (collectively, the "Servicing Parties") have each been identified by the registrant as parties participating
in the servicing function with respect to the asset pool held by the Trust. Each of the Servicing Parties has completed a report on an
assessment of compliance with the servicing criteria applicable to it under Item 1122 of Regulation AB (each, a "Servicing Report"),
which Servicing Reports are attached as exhibits to this Form 10-K. In addition, each of the Servicing Parties has provided an attestation
report (each, an "Attestation Report") by one or more registered public accounting firms, which reports are also attached as
exhibits to this Form 10-K. Neither of the Servicing Reports prepared by the Servicing Parties, or the corresponding Attestation
Reports, has identified any material instance of noncompliance with the servicing criteria applicable to the respective Servicing Party.

 ITEM 1123 OF REGULATION AB. SERVICER COMPLIANCE STATEMENT.

 The Sponsor (in its role as servicer) has been
identified by the registrant as servicer with respect to the asset pool held by the Trust. The Sponsor has completed a statement of compliance
(a "Compliance Statement"), signed by an authorized officer of the Sponsor. The Compliance Statement is attached as an exhibit
to this Form 10-K.

 Item 15.
 Exhibits, Financial Statement Schedules.

 (a)(1)

 (a)(2)

 (a)(3)

 See Item 15(b) below.

 (b)

 The following documents are included as part of, or incorporated
by reference to, this annual report:

 Exhibit No.

 1.1
 Underwriting Agreement, dated as of August 2, 2022, relating to the Trust. Incorporated by reference to Exhibit 1.1 to the
Registrant's Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on August 4,
2022.

 3.1
 Certificate of Formation of the Depositor. Incorporated by reference to Exhibit 3.1 to
the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission on December 3, 2021.

 3.2
 Certificate of Amendment of Certificate of Formation of the Depositor. Incorporated by reference
to Exhibit 3.2 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission on December 3,
2021.

 3.3
 Limited Liability Company Agreement of the Depositor. Incorporated by reference to Exhibit 3.3
to the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission on December 3, 2021.

 3.4
 Amendment No. 1 to Limited Liability Company Agreement of the Depositor. Incorporated by
reference to Exhibit 3.4 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with the Commission
on December 3, 2021.

 3.5
 Amendment No. 2 to Limited Liability Company Agreement of the Depositor.
Incorporated by reference to Exhibit 3.5 to the Registrant's Form SF-3, Registration File Number 333-261470, filed with
the Commission on December 3, 2021.

 4.1
 Sale and Servicing Agreement, dated as of August 10, 2022, relating to the Trust. Incorporated by reference to Exhibit 4.1
to the Registrant's Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on August 10,
2022.

 4.2
 Indenture, dated as of August 10, 2022, relating to the Trust. Incorporated by reference to Exhibit 4.2 to the Registrant's
Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on August 10, 2022.

 4.3
 Trust Agreement, dated as of August 10, 2022, relating to the Trust. Incorporated by reference to Exhibit 4.3 to the Registrant's
Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on August 10, 2022.

 31.1
 Rule 13a-14(d)/15d-14(d) Certification.

 33.1
 Report on Assessment of Compliance with Applicable Servicing
Criteria of World Omni Financial Corp., as Servicer.

 33.2
 Management's Assertion Report on Assessment of Compliance with Applicable Servicing Criteria Pursuant to Item 1122 of Regulation
AB under the Securities Exchange Act of 1934 of U.S. Bank Trust Company, National Association, as Indenture Trustee.

 34.1
 Report of Independent Registered Public Accounting Firm of PricewaterhouseCoopers LLP, on behalf of World Omni Financial Corp.

 34.2
 Report of Independent Registered Public Accounting Firm of Ernst & Young LLP, on behalf of U.S. Bank National Association
and U.S. Bank Trust Company, National Association.

 35.1
 Servicer Compliance Statement of World Omni Financial Corp.,
as Servicer.

 99.1
 Receivables Purchase Agreement, dated as of August 10, 2022, relating to the Trust. Incorporated by reference to Exhibit 99.1
to the Registrant's Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on August 10,
2022.

 99.2
 Administration Agreement, dated as of August 10, 2022, relating to the Trust. Incorporated by reference to Exhibit 99.2
to the Registrant's Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on August 10,
2022.

 99.3
 Asset Representations Review Agreement, dated as of August 10, 2022, relating to the Trust. Incorporated by reference to Exhibit 99.3
to the Registrant's Current Report on Form 8-K, Registration File Number 333-261470-02, filed with the Commission on August 10,
2022.

 (c)

 Item 16.

 Form 10-K Summary.

 None.

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

 World Omni Auto Receivables Trust
 2022-C

 By: World Omni Financial Corp.,

 as Servicer on behalf of the Trust

 Date: March 22, 2024

 /s/ Michael Hollis

 Michael Hollis

 Vice President and Assistant Secretary

 (Senior officer in charge of the servicing
 function)

 World Omni Financial Corp.

 (Servicer on behalf of the Trust)

 Supplemental Information to be Furnished
With Reports Filed Pursuant to Section 15(d) of the Act by Registrants Which Have Not Registered Securities Pursuant to Section 12
of the Act.

 No annual report or proxy materials have been
sent to security holders and no such report or proxy materials are to be furnished to security holders subsequent to the filing of this
Annual Report on Form 10-K.