false 2023 --12-31 FY 0001630805

 us-gaap: CommonStockMember

 BW:Sec8.125SeniorNotesDue2026Member

 BW:Sec6.50SeniorNotesDue2026Member

 BW:Sec7.75SeriesaCumulativePerpetualPreferredStockMember

 2023-06-30

 2024-03-08

 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K/A

 (Amendment No. 1)

 (Mark One)

 x

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

 For the fiscal year ended December 31, 2023

 OR

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

 For the transition period from to

 Commission File No. 001-36876

 BABCOCK & WILCOX ENTERPRISES, INC.

 (Exact name of registrant as specified in its charter)

 Delaware

 47-2783641

 (State or other Jurisdiction of Incorporation or Organization)

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

 1200
 East Market Street, Suite 650

 Akron, Ohio

 44305

 (Address of Principal Executive Offices)

 (Zip Code)

 Registrant's Telephone Number, Including Area
Code: (330) 753-4511

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

 Title of each class

 Trading Symbol(s)

 Name of each exchange on which registered

 Common Stock, $0.01 par value

 BW

 New York Stock Exchange

 8.125% Senior Notes due 2026

 BWSN

 New York Stock Exchange

 6.50% Senior Notes due 2026

 BWNB

 New York Stock Exchange

 7.75% Series A Cumulative Perpetual Preferred Stock

 BW PRA

 New York Stock Exchange

 Indicate by check mark if the registrant is a well-known seasoned
issuer, as defined in Rule 405 of the Securities Yes No x

 Indicate 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 x

 Indicate
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 x
No

 Indicate
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 x 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 an 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

 x

 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.

 Indicate 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. x

 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.

 Indicate 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 Exchange Act). Yes
No x

 The aggregate market value of the registrant's common stock held by
non-affiliates of the registrant on the last business day of the registrant's most recently completed second fiscal quarter (based on
the closing sales price on the New York Stock Exchange on June 30, 2023)
was approxima tely $ 328.9 million.

 The number of shares of the registrant's common stock outstanding at
March 8, 2024 was 89,480,435.

 Auditor firm ID

 Auditor Name

 Auditor Location

 PCAOB ID No. 34

 Deloitte & Touche LLP

 Cleveland, Ohio

 DOCUMENTS INCORPORATED BY REFERENCE

 None.

 EXPLANATORY NOTE

 Babcock & Wilcox
Enterprises, Inc. (the "Company," "we," "us" or "our") filed its Annual Report
on Form 10-K for the fiscal year ended December 31, 2023 (the "Form 10-K") with the U.S. Securities and
Exchange Commission (the "SEC") on March 15, 2024. We are filing this Amendment No. 1 to the Form 10-K
("Form 10-K/A" and, together with the Form 10-K, the "Annual Report") solely for the purpose of
filing Exhibit 97.1, which was inadvertently omitted from the Form 10-K. Accordingly, this Form 10-K/A consists
solely of the cover page, this explanatory note, the exhibit index, and the exhibits filed herewith.

 Pursuant to Rule 12b-15 under the
Securities Exchange Act of 1934, as amended (the "Exchange Act"), this Form 10-K/A also contains new certifications
by the principal executive officer and the principal financial officer as required by Section 302 of the Sarbanes-Oxley Act of
2002. Accordingly, Item 15(a)(3) of Part IV is amended to include the currently-dated certifications as exhibits.
Because this Form 10-K/A does not contain or amend any disclosure with respect to Items 307 and 308 of Regulation S-K,
paragraphs 3, 4 and 5 of the certifications have been omitted.

 Except as expressly noted in this Form 10-K/A,
this Form 10-K/A does not reflect events occurring after the original filing of our Form 10-K or modify or update in any way
any of the other disclosures contained in our Form 10-K including, without limitation, the financial statements or other financial
information included therein. Accordingly, this Form 10-K/A should be read in conjunction with our Form 10-K and our other filings
with the SEC.

 ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

 a) The following documents are filed as part of
 this Annual Report:

 1) Financial Statements.
 Financial Statements are not included in this Form 10-K/A. See the consolidated financial statements of Babcock & Wilcox
 Enterprises, Inc. and its consolidated subsidiaries included in Part II, Item 8 of the Form 10-K.

 2) Financial
 Statement Schedules. Financial Statement Schedules are not included in this Form 10-K/A. See "Schedule II - Valuation and
 Qualifying Accounts" included in Part IV, Item 15 of the Form 10-K.

 3) Exhibits. The
 exhibits listed in the exhibit index below are filed with, or incorporated by reference in, this Form 10-K/A.

 2.1*

 Master Separation Agreement, dated as of June 8, 2015, between The Babcock & Wilcox Company and Babcock & Wilcox Enterprises, Inc. (incorporated by reference to Exhibit 2.1 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 3.1

 Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 3.2

 Certificate of Amendment of the Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on June 17, 2019 (File No. 001-36876)).

 3.3

 Certificate of Amendment of the Restated Certificate of Incorporation, as amended (incorporated by reference to Exhibit 3.1 to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on July 24, 2019 (File No. 001-36876)).

 3.4

 Certificate of Amendment of Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on May 23, 2023 (File No. 001-36876)).

 3.5

 Amended and Restated Bylaws of the Babcock & Wilcox Enterprises, Inc. (incorporated by reference to Exhibit 3.4 to the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K for the year ended December 31, 2021 (File No. 001-36876)).

 3.6

 Certificate of Designations with respect to the 7.75% Series A Cumulative Perpetual Preferred Stock, dated May 6, 2021, filed with the Secretary of State of Delaware and effective on May 6, 2021 (incorporated by reference to Exhibit 3.4 to the Babcock & Wilcox Enterprises, Inc. Form 8-A filed on May 7, 2021 (File No. 001-36876)).

 3.7

 Certificate of Increase in Number of Shares of 7.75% Series A Cumulative Perpetual Preferred Stock, dated June 1, 2021 (incorporated by reference to Exhibit 3.1 to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on July 7, 2021 (File No. 001-36876)).

 4.2

 Description of Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934 (incorporated by reference to Exhibit 4.2 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K for the year ended December 31, 2019 (File No. 001-36876)).

 4.3

 Indenture dated February 12, 2021 (incorporated by reference to Exhibit 4.1 to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on February 12, 2021 (File No. 001-36876)).

 4.4

 First Supplemental Indenture dated February 12, 2021 (incorporated by reference to Exhibit 4.2 to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on February 12, 2021 (File No. 001-36876)).

 4.5

 Second Supplemental Indenture dated December 13, 2021 (incorporated by reference to Exhibit 4.3 to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on December 14, 2021 (File No. 001-36876)).

 4.6

 Form of 8.125% Senior Note Due 2026 (included in Exhibit 4.4)

 4.7

 Form of 6.50%% Senior Note Due 2026 (included in Exhibit 4.5)

 4.8

 Form of Certificate representing 7.75% Series A Cumulative Perpetual Preferred Stock (incorporated by reference to Exhibit 4.1 to the Babcock & Wilcox Enterprises, Inc. Form 8-A filed on May 7, 2021 (File No. 001-36876)).

 10.1

 Tax Sharing Agreement, dated as of June 8, 2015, by and between The Babcock & Wilcox Company and Babcock & Wilcox Enterprises, Inc. (incorporated by reference to Exhibit 10.1 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.2

 Employee Matters Agreement, dated as of June 8, 2015, by and between The Babcock & Wilcox Company and Babcock & Wilcox Enterprises, Inc. (incorporated by reference to Exhibit 10.2 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.3

 Transition Services Agreement, dated as of June 8, 2015, between The Babcock & Wilcox Company, as service provider, and Babcock & Wilcox Enterprises, Inc., as service receiver (incorporated by reference to Exhibit 10.3 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.4

 Transition Services Agreement, dated as of June 8, 2015, between Babcock & Wilcox Enterprises, Inc., as service provider, and The Babcock & Wilcox Company, as service receiver (incorporated by reference to Exhibit 10.4 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.5

 Assumption and Loss Allocation Agreement, dated as of June 19, 2015, by and among ACE American Insurance Company and the Ace Affiliates (as defined therein), Babcock & Wilcox Enterprises, Inc. and The Babcock & Wilcox Company (incorporated by reference to Exhibit 10.5 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.6

 Reinsurance Novation and Assumption Agreement, dated as of June 19, 2015, by and among ACE American Insurance Company and the Ace Affiliates (as defined therein), Creole Insurance Company and Dampkraft Insurance Company (incorporated by reference to Exhibit 10.6 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.7

 Novation and Assumption Agreement, dated as of June 19, 2015, by and among The Babcock & Wilcox Company, Babcock & Wilcox Enterprises, Inc., Dampkraft Insurance Company and Creole Insurance Company (incorporated by reference to Exhibit 10.7 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.8

 Babcock & Wilcox Enterprises, Inc. Amended and Restated 2015 Long-Term Incentive Plan (Amended and Restated as of June 14, 2019) (incorporated by reference to Appendix G to the Babcock & Wilcox Enterprises, Inc. Definitive Proxy Statement filed with the Securities and Exchange Commission on May 13, 2019).

 10.9

 Babcock & Wilcox Enterprises, Inc. 2021 Long-Term Incentive Plan (incorporated by reference to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on May 26, 2021 (File No. 001-36876)).

 10.10

 Babcock & Wilcox Enterprises, Inc. Executive Incentive Compensation Plan (incorporated by reference to Exhibit 10.9 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.11

 Babcock & Wilcox Enterprises, Inc. Management Incentive Compensation Plan (incorporated by reference to Exhibit 10.10 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.12

 Supplemental Executive Retirement Plan of Babcock & Wilcox Enterprises, Inc. (incorporated by reference to Exhibit 10.11 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.13

 Babcock & Wilcox Enterprises, Inc. Defined Contribution Restoration Plan (incorporated by reference to Exhibit 10.12 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.14

 Intellectual Property Agreement, dated as of June 26, 2015, between Babcock & Wilcox Power Generation Group, Inc. and BWXT Foreign Holdings, LLC (incorporated by reference to Exhibit 10.13 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.15

 Intellectual Property Agreement, dated as of June 27, 2015, between Babcock & Wilcox Technology, Inc. and Babcock & Wilcox Investment Company (incorporated by reference to Exhibit 10.14 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.16

 Intellectual Property Agreement, dated as of May 29, 2015, between Babcock & Wilcox Canada Ltd. and B&W PGG Canada Corp. (incorporated by reference to Exhibit 10.15 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.17

 Intellectual Property Agreement, dated as of May 29, 2015, between Babcock & Wilcox Power, Inc. and Babcock & Wilcox Power Generation Group, Inc. (incorporated by reference to Exhibit 10.16 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.18

 Intellectual Property Agreement, dated as of June 26, 2015, between The Babcock & Wilcox Company and Babcock & Wilcox Enterprises, Inc. (incorporated by reference to Exhibit 10.17 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2015 (File No. 001-36876)).

 10.19

 Form of Change-in-Control Agreement, by and between Babcock & Wilcox Enterprises, Inc. and certain officers for officers elected prior to August 4, 2016 (incorporated by reference to Exhibit 10.1 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended September 30, 2016 (File No. 001-36876)).

 10.20

 Form of Restricted Stock Grant Agreement (Spin-off Award) (incorporated by reference to Exhibit 10.1 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended September 30, 2015 (File No. 001-36876)).

 10.21

 Form of Restricted Stock Units Grant Agreement (incorporated by reference to Exhibit 10.2 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended September 30, 2015 (File No. 001-36876)).

 10.22

 Form of Stock Option Grant Agreement (incorporated by reference to Exhibit 10.3 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended September 30, 2015 (File No. 001-36876)).

 10.23

 Form of Performance Restricted Stock Unit Agreement (incorporated by reference to Exhibit 10.23 to the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K for the year ended December 31, 2015 (File No. 001-36876)).

 10.24

 Form of Director and Officer Indemnification Agreement (incorporated by reference to Exhibit 10.24 to the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K for the year ended December 31, 2015 (File No. 001-36876)).

 10.25

 Form of Change-in-Control Agreement, by and between Babcock & Wilcox Enterprises, Inc. and certain officers for officers elected on or after August 4, 2016 (incorporated by reference to Exhibit 10.2 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended September 30, 2016 (File No. 001-36876)).

 10.26

 Form of Performance Unit Award Grant Agreement (Cash Settled) (incorporated by reference to Exhibit 10.1 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2017 (File No. 001-36876)).

 10.27

 Form of Special Restricted Stock Unit Award Grant Agreement (incorporated by reference to Exhibit 10.2 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2017 (File No. 001-36876)).

 10.28

 Babcock & Wilcox Enterprises, Inc., Severance Plan, as revised effective June 1, 2018 (incorporated by reference to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2018 (File No. 001-36876)).

 10.29

 Consulting Agreement dated November 19, 2018 between Babcock & Wilcox Enterprises, Inc., and BRPI Executive Consulting (incorporated by reference to Exhibit 10.49 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K for the year ended December 31, 2018 (File No. 001-36876)).

 10.30

 Executive Employment Agreement dated November 19, 2018 between Babcock & Wilcox Enterprises, Inc. and Louis Salamone (incorporated by reference to Exhibit 10.50 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K for the year ended December 31, 2018 (File No. 001-36876)).

 10.31

 Executive Employment Agreement dated November 19, 2018 between Babcock & Wilcox Enterprises, Inc. and Henry Bartoli, as amended (incorporated by reference to Exhibit 10.30 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K for the year ended December 31, 2019 (File No. 001-36876)).

 10.32

 Form of Stock Appreciation Right Award Grant Agreement (incorporated by reference to Exhibit 10.52 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K for the year ended December 31, 2018 (File No. 001-36876)).

 10.33

 Investor Rights Agreement, dated as of April 30, 2019, by and among Babcock & Wilcox Enterprises, Inc., B. Riley FBR, Inc. and Vintage Capital Management, LLC (incorporated by reference to Exhibit 10.4 of the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2019 (File No. 001-36876)).

 10.34

 Registration Rights Agreement, dated as of April 30, 2019, by and among Babcock & Wilcox Enterprises, Inc., and certain investors party thereto (incorporated by reference to Exhibit 10.5 of the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2019 (File No. 001-36876)).

 10.35

 Form of 2019 Restricted Stock Units Director Grant Agreement (incorporated by reference to Exhibit 10.1 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended September 30, 2019 (File No. 001-36876)).

 10.36

 First Amendment to the Babcock & Wilcox Enterprises, Inc. Defined Contribution Restoration Plan. (incorporated by reference to Exhibit 10.56 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K for the year ended December 31, 2019 (File No. 001-36876)).

 10.37

 Backstop Commitment Letter, dated January 31, 2020, between Babcock & Wilcox Enterprises, Inc. and B. Riley Financial, Inc. (incorporated by reference to Exhibit 10.2 to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on February 3, 2020 (File No. 001-36876)).

 10.38

 Amendment No. 21, dated March 27, 2020, to Credit Agreement, dated as of May 11, 2015, among Babcock & Wilcox Enterprises, Inc., as the borrower, Bank of America, N.A., as Administrative Agent, and the other lenders party thereto (incorporated by reference to Exhibit 10.58 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K for the year ended December 31, 2019 (File No. 001-36876)).

 10.39

 Amendment and Restatement Agreement (attaching the Amended and Restated Credit Agreement), dated as of May 14, 2020, among Babcock & Wilcox Enterprises, Inc., as the borrower, Bank of America, N.A., as Administrative Agent, and the other lenders party thereto (incorporated by reference to Exhibit 10.1 of the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed May 15, 2020 (File No. 001-36876)).

 10.40

 Form of 2021 Long-Term Cash Incentive Award Grant Agreement (incorporated by reference to Exhibit 10.10 to the Babcock & Wilcox Enterprises, Inc. Quarterly Report on Form 10-Q for the quarter ended September 30, 2020 (File No. 001-36876)).

 10.41

 Amendment No. 1 to Amended and Restated Credit Agreement, dated as of October 30, 2020, among Babcock & Wilcox Enterprises, Inc., as the borrower, Bank of America, N.A., as Administrative Agent, and the other lenders party thereto (incorporated by reference to Exhibit 10.1 of the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed November 5, 2020 (File No. 001-36876)).

 10.42

 Second Amendment to Executive Services Agreement between Babcock & Wilcox Enterprises, Inc. and BRPI Executive Consulting, LLC dated November 9, 2020 (incorporated by reference to Exhibit 10.1 of the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed November 10, 2020 (File No. 001-36876)).

 10.43

 Third Amendment to the Executive Services Agreement between Babcock & Wilcox Enterprises, Inc. and BRPI Executive Consulting, LLC dated November 19, 2018, made and entered into as of December 29, 2023 (incorporated by reference to Exhibit 10.43 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K filed March 15, 2024 (File No. 001-36876))

 10.44

 Third Amendment to Executive Employment Agreement between Babcock & Wilcox Enterprises, Inc. and Henry Bartoli dated November 5, 2020 (incorporated by reference to Exhibit 10.2 of the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed November 10, 2020 (File No. 001-36876)).

 10.45

 Consultant Agreement by and between The Babcock & Wilcox Company Inc. and Henry Bartoli effective as of January 1, 2021 (incorporated by reference to Exhibit 10.3 of the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed November 10, 2020 (File No. 001-36876)).

 10.46

 Second Amendment to the Consulting Agreement between The Babcock & Wilcox Company and Henry Bartoli dated November 5, 2020, and is effective as of January 1, 2024 (incorporated by reference to Exhibit 10.46 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K filed March 15, 2024 (File No. 001-36876)).

 10.47

 Severance and Release of Claims Agreement made between The Babcock & Wilcox Company and its parent, subsidiary, related and affiliated entities, and Joseph Buckler, signed and dated November 20, 2023 (incorporated by reference to Exhibit 10.47 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K filed March 15, 2024 (File No. 001-36876)).

 10.48

 Settlement Agreement between Babcock & Wilcox Volund A/S and XL Insurance Company SE dated October 10, 2020 (incorporated by reference to Exhibit 10.65 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K for the year ended December 31, 2020 (File No. 001-36876)).

 10.49

 Exchange Agreement by and between Babcock & Wilcox Enterprises Inc. and B. Riley Financial, Inc. dated February 12, 2021 (incorporated by reference to Exhibit 1.3 to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on February 12, 2021 (File No. 001-36876)).

 10.50

 Amendment No. 2 to Amended and Restated Credit Agreement by and between Babcock & Wilcox Enterprises Inc. and Bank of America, N.A., as Administrative Agent, dated February 8, 2021 (incorporated by reference to Exhibit 10.1 to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on February 12, 2021 (File No. 001-36876)).

 10.51

 Amendment No. 3 to Amended and Restated Credit Agreement by and between Babcock & Wilcox Enterprises Inc. and Bank of America, N.A., as Administrative Agent, dated March 4 2021 (incorporated by reference to Exhibit 10.68 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K for the year ended December 31, 2020 (File No. 001-36876)).

 10.52

 Amendment No. 4 to Amended and Restated Credit Agreement by and between Babcock & Wilcox Enterprises Inc. and Bank of America, N.A., as Administrative Agent, dated March 26, 2021 (incorporated by reference to Exhibit 10.1 to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on April 1, 2021 (File No. 001-36876)).

 10.53

 Amendment No. 5 to Amended and Restated Credit Agreement dated May 10, 2021 (incorporated by reference to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on May 13, 2021 (File No. 001-36876)).

 10.54

 Revolving Credit, Guaranty and Security Agreement, dated as of June 30, 2021, by and among Babcock & Wilcox Enterprises, Inc. and PNC Bank, National Association, as administrative agent, lender and swing loan lender (incorporated by reference to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on July 7, 2021 (File No. 001-36876)).

 10.55

 Letter of Credit Issuance and Reimbursement and Guaranty Agreement, dated as of June 30, 2021, by and among Babcock & Wilcox Enterprises, Inc. and PNC Bank, National Association, as issuer (incorporated by reference to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on July 7, 2021 (File No. 001-36876))

 10.56

 Reimbursement, Guaranty and Security Agreement, dated as of June 30, 2021, by and among Babcock & Wilcox Enterprises, Inc. and MSD PCOF Partners XLV, LLC, as administrative agent (incorporated by reference to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on July 7, 2021 (File No. 001-36876)).

 10.57

 Guaranty Agreement, dated as of June 30, 2021, by B. Riley Financial, Inc. in favor of MSD PCOF Partners XLV, LLC, as administrative agent (incorporated by reference to the Babcock & Wilcox Enterprises, Inc. Current Report on Form 8-K filed on July 7, 2021 (File No. 001-36876)).

 10.58

 Amendment No. 1 to Revolving Credit, Guaranty and Security Agreement, dated as of August 8, 2022, by and among Babcock & Wilcox Enterprises, Inc. and PNC Bank, National Association, as administrative agent, lender and swing loan lender, filed on Form 10-Q/A (File No. 001-36876).

 10.59

 Amendment No. 1 to Reimbursement, Guaranty and Security Agreement, dated as of August 8, 2022, by and among Babcock & Wilcox Enterprises, Inc. and MSD PCOF Partners XLV, LLC, as administrative agent, filed on Form 10-Q/A (File No. 001-36876).

 10.60

 Amendment No. 2 to Reimbursement, Guaranty and Security Agreement, dated as of November 8, 2022, by and among Babcock & Wilcox Enterprises, Inc. and MSD PCOF Partners XLV, LLC, as administrative agent, filed on Form 10-K (File No. 001-36876).

 10.61

 Amendment No. 2 to Revolving Credit, Guaranty and Security Agreement, dated as of March 14, 2023, by and among Babcock & Wilcox Enterprises, Inc. and PNC Bank, National Association, as administrative agent, lender and swing loan lender, filed on Form 10-K (File No. 001-36876).

 10.62

 Second Amendment to Letter of Credit Issuance and Reimbursement and Guaranty Agreement; Partial Release of Cash Collateral; and Agreement Regarding Revolving Credit, Guaranty and Security Agreement, dated as of November 30, 2023 (incorporated by reference to Exhibit 10.62 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K filed March 15, 2024 (File No. 001-36876)).

 10.63

 Credit Agreement among Babcock & Wilcox Enterprises, Inc. and Axos Bank, dated as of January 18, 2024 (incorporated by reference to Exhibit 10.63 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K filed March 15, 2024 (File No. 001-36876)).

 10.64

 Security and Pledge Agreement among Babcock & Wilcox Enterprises, Inc., and Axos Bank, dated as of January 18, 2024 (incorporated by reference to Exhibit 10.64 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K filed March 15, 2024 (File No. 001-36876)).

 10.65

 Fee Letter (Supplement to the Credit Agreement) among Babcock & Wilcox Enterprises, Inc., and Axos Bank, dated January 18, 2024 (incorporated by reference to Exhibit 10.65 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K filed March 15, 2024 (File No. 001-36876)).

 10.66

 Guaranty by B. Riley Financial, Inc. in favor of Axos Bank, in its capacity as administrative agent for the Secured Parties (as defined in the Credit Agreement) dated January 18, 2024 (incorporated by reference to Exhibit 10.66 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K filed March 15, 2024 (File No. 001-36876)).

 10.67

 Fee and Reimbursement Agreement Babcock & Wilcox Enterprises, Inc. and B. Riley Financial, Inc., dated as of January 18, 2024 (incorporated by reference to Exhibit 10.67 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K filed March 15, 2024 (File No. 001-36876)).

 10.68

 Fourth Amendment to Reimbursement Security Agreement and Consent Letter by and among Babcock & Wilcox Enterprises, Inc., MSD PCOF Partners XLV, LLC and B. Riley Financial, Inc., dated March 15, 2024 (incorporated by reference to Exhibit 10.68 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K filed March 15, 2024 (File No. 001-36876)).

 21.1

 Significant Subsidiaries of the Registrant (incorporated by reference to Exhibit 21.1 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K filed March 15, 2024 (File No. 001-36876)).

 23.1

 Consent of Deloitte & Touche LLP (incorporated by reference to Exhibit 23.1 of the Babcock & Wilcox Enterprises, Inc. Annual Report on Form 10-K filed March 15, 2024 (File No. 001-36876)).

 31.1

 Rule 13a-14(a)/15d-14(a) certification of Chief Executive Officer.

 31.2

 Rule 13a-14(a)/15d-14(a) certification of Chief Financial Officer.

 32.1

 Section 1350 certification of Chief Executive Officer.

 32.2

 Section 1350 certification of Chief Financial Officer.

 97.1

 Clawback Policy.

 * Certain schedules and exhibits to this agreement have been omitted
pursuant to Item 601(b)(2) of Regulation S-K. A copy of any omitted schedule and/or exhibit will be furnished to the SEC upon request.

 Management contract or compensatory plan or arrangement.

 The Company has omitted certain information contained in this
exhibit pursuant to Rule 601(b)(10) of Regulation S-K. The omitted information is not material and, if publicly disclosed, would
likely cause competitive harm to the Company.

 SIGNATURE

 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.

 BABCOCK & WILCOX ENTERPRISES, INC

 Date: March 26, 2024

 By:

 /s/ Kenneth M. Young

 Kenneth M. Young

 Chairman
 and Chief Executive Officer and Duly Authorized Representative


FORM 10-K

 UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K

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

 For the fiscal year ended December 31, 2023

 OR

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

 Commission File Number of issuing entity: 333-206749-09

 CNH EQUIPMENT TRUST 2019-A

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

 CIK Number of issuing entity: 0001762569

 Commission
File Number of depositor: 333- 206749

 CNH CAPITAL RECEIVABLES LLC

 (Exact name of depositor as specified in its charter)

 CIK Number of depositor: 0001115252

 CNH INDUSTRIAL CAPITAL AMERICA LLC

 (Exact name of sponsor as specified in its charter)

 CIK Number of sponsor: 0001540092

 Delaware

 (State or other jurisdiction of incorporation or
organization of the issuing entity)

 83-6587545
 (CNH Equipment Trust 2019-A)

 39-1995297 (CNH Capital Receivables LLC)

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

 5729
 Washington Avenue

 Racine, Wisconsin

 53406

 (Address
 of principal executive offices)

 (Zip
 Code)

 (262) 636-6011

 (Registrant's telephone number, including
area code)

 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.

 Indicate 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.

by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange 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. Registrant has no voting or non-voting common equity outstanding held by non-affiliates.

 Indicate the number of shares
outstanding of each of the registrant's classes of common stock, as of the last practicable date. Not applicable.

 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.

 CNH Equipment Trust 2019-A (the "Trust")
is a trust established under the laws of the State of Delaware by the Trust Agreement dated January 4, 2019 between CNH Capital Receivables
LLC (the "Seller"), and Wilmington Trust Company, as trustee. New Holland Credit Company, LLC, (the "Servicer"),
is the Servicer under a Sale and Servicing Agreement (the "Sale and Servicing Agreement") dated as of January 1, 2019
among the Servicer, the Seller and the Trust. The Trust issued $786,040,000 in aggregate principal amount of asset-backed notes, Classes
A-1, A-2, A-3, A-4 (collectively, the "Class A Notes") and B (the "Class B Notes" and together with
the Class A Notes, the "Notes"), pursuant to an Indenture dated as of January 1, 2019, between the Trust and Citibank,
N.A., as indenture trustee. The Class A Notes and the Class B Notes were publicly offered. The Seller initially retained
ownership of the certificates representing the ownership interest in the Trust (the "Certificates").

 The following Items have been omitted in accordance
with General Instruction J to Form 10-K:

 Item 1.
 Business.

 Item 1A.
 Risk Factors.

 Item 2.
 Properties.

 Item 3.
 Legal Proceedings.

 Item 1B.
 Unresolved Staff Comments. Not Applicable.

 Item 4.
 Mine Safety Disclosures. Not Applicable.

 The following Items have been omitted in accordance
with General Instruction J to Form 10-K:

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

 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.
 None.

 Item 9C.
 Disclosure Regarding Foreign
Jurisdictions that Prevent Inspections. None.

 The following Items have been omitted in accordance
with General Instruction J to Form 10-K:

 Item 10.
 Directors, Executive Officers and Corporate Governance.

 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.

 Item 15.
 Exhibits and Financial Statement Schedules.

 (a)
 (1)

 Not applicable.

 (2)
 Not applicable.

 (3)
 The exhibits filed in response to Item 601 of Regulation S-K are listed in the Exhibit Index.

 (b)
 Exhibits.

 Exhibit 3.1:

 Certificate of Formation of CNH Capital Receivables LLC (Filed as Exhibit 3.1 to registrant's Form SF-3 filed on February 24, 2022, and incorporated herein by reference).

 Exhibit 3.2:

 Limited Liability Company Agreement of CNH Capital Receivables LLC (Filed as Exhibit 3.2 to registrant's Form SF-3 filed on February 24, 2022, and incorporated herein by reference).

 Exhibit 4.1:

 Indenture, dated as of January 1, 2019, between CNH Equipment Trust 2019-A and Citibank, N.A. (Filed as Exhibit 4.1 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 4.2:

 Trust Agreement, dated as of January 4, 2019, among CNH Capital Receivables LLC and Wilmington Trust Company, as trustee (Filed as Exhibit 4.2 of the Trust's Current Report on Form 8-K filed on January 30, 2019, and incorporated herein by reference).

 Exhibit 4.3:

 Sale and Servicing Agreement, dated as of January 1, 2019, among CNH Capital Receivables LLC, New Holland Credit Company, LLC and CNH Equipment Trust 2019-A (Filed as Exhibit 4.2 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 4.4:

 Purchase Agreement, dated as of January 1, 2019, between CNH Capital Receivables LLC and CNH Industrial Capital America LLC (Filed as Exhibit 4.3 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 4.5:

 Administration Agreement, dated as of January 1, 2019, among New Holland Credit Company, LLC, CNH Equipment Trust 2019-A, Wilmington Trust Company and Citibank, N.A. (Filed as Exhibit 4.4 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 4.6:

 Asset Representations Review Agreement, dated as of January 1, 2019, among CNH Equipment Trust 2019-A, New Holland Credit Company, LLC and Clayton Fixed Income Services LLC, as asset representations reviewer (Filed as Exhibit 4.5 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 4.7:

 Memorandum of Understanding, dated as of February 6, 2019, among CNH Industrial Capital America LLC, CNH Capital Receivables LLC, CNH Equipment Trust 2019-A and Citibank, N.A., as indenture trustee (filed as Exhibit 4.6 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 4.8:

 Letter Agreement, dated as of February 6, 2019, among New Holland Credit Company, LLC and Wilmington Trust Company, as trustee (filed as Exhibit 4.7 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 10.1:

 Underwriting Agreement, dated as of January 30, 2019, among CNH Capital Receivables LLC, CNH Industrial Capital America LLC, and Merrill Lynch, Pierce, Fenner & Smith Incorporated, MUFG Securities Americas Inc. and SG Americas Securities, LLC, as representatives of the several underwriters (Filed as Exhibit 1.1 of the Trust's Current Report on Form 8-K filed on January 30, 2019, and incorporated herein by reference).

 Exhibit 31.1:

 Section 302 Certification.

 Exhibit 33.1:

 Certification Regarding Compliance with Applicable Servicing Criteria (New Holland Credit Company, LLC).

 Exhibit 33.2:

 Management's Assessment of Compliance (Citibank, N.A.).

 Exhibit 34.1:

 Report of Independent Registered Public Accounting Firm (Deloitte & Touche LLP).

 Exhibit 34.2:

 Report of Independent Registered Public Accounting Firm (KPMG LLP).

 Exhibit 35.1:

 Servicing Compliance Statement of New Holland Credit Company, LLC.

 (c)
 Not applicable.

 Item 16.
 Form 10-K Summary. None.

 Substitute
information provided in accordance with General Instruction J to Form 10-K:

 Item 1112(b) of Regulation AB. Significant
Obligor Financial Information.

 No obligor relating to the pool assets held by
the issuing entity is a "significant obligor" as that term is defined in Regulation AB.

 Item 1114(b)(2) of Regulation AB. Credit
Enhancement and Other Support, Except for Certain Derivatives Instruments.

 Based on the standards set forth in Item 1114(b)(2) of
Regulation AB, no information is required in response to this Item.

 Item 1115(b) of Regulation AB. Certain
Derivatives Instruments.

 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 registrant knows of no material pending legal
proceedings or material legal proceedings contemplated by governmental authorities against any of the parties or property for which Item
1117 of Regulation AB would require disclosure.

 Item 1119 of Regulation AB. Affiliates and
Certain Relationships and Related Transactions.

 Information required by Item 1119 of Regulation
AB has been omitted from this report on Form 10-K in reliance on the Instruction to Item 1119 because such information has been previously
provided as permitted by the Instructions to Item 1119.

 Item 1122 of Regulation AB. Compliance with
Applicable Servicing Criteria.

 Each of New Holland Credit Company, LLC ("NHCC"),
as Servicer, and Citibank, N.A. ("Citibank"), as Indenture Trustee, (each, a "Servicing Participant") have been
identified by the registrant as a party participating in the servicing function with respect to the pool assets held by the Trust. Each
of the Servicing Participants has completed a report on assessment of compliance with the servicing criteria applicable to such Servicing
Participant (each, a "Report on Assessment"), which for Citi are all servicing criteria set forth in Item 1122(d), except
for Items 1122(d)(1)(i)-1122(d)(1)(v), 1122(d)(2)(iii), 1122(d)(2)(vi)-1122(d)(2)(vii), 1122(d)(3)(i) and 1122(d)(4)(i)-1122(d)(4)(xv),
and which for NHCC are all servicing criteria set forth in Item 1122(d), except for Items 1122 (d)(1)(iii), 1122 (d)(1)(iv), 1122
(d)(2)(ii), 1122 (d)(2)(iii), 1122 (d)(2)(vi), 1122 (d)(4)(x), 1122 (d)(4)(xi), 1122 (d)(4)(xii), 1122 (d)(4)(xiii), and 1122 (d)(4)(xv).
The Report on Assessment provided by NHCC and the Report on Assessment provided by Citibank are dated as of March 22, 2024 and
February 29, 2024, respectively, and as of and for a period consisting of the twelve months ended December 31, 2023. Each Report
on Assessment is attached as an exhibit to this Form 10-K.

 In addition, each of the Servicing Participants
has provided an attestation report (each, an "Attestation Report") by an independent registered public accounting firm regarding
its related Report on Assessment. Each Attestation Report is attached as an exhibit to this Form 10-K.

 None of the Reports on Assessment or the related
Attestation Reports have identified any material instances of noncompliance with the servicing criteria identified in such Report on Assessment
as applicable to the related Servicing Participant. In addition, neither the Report on Assessment provided by NHCC nor the related
Attestation Report have identified any material deficiency in NHCC's policies and procedures to monitor vendor compliance.

 Item 1123 of Regulation AB. Servicer Compliance
Statement.

 A Servicer Compliance Statement from an officer
of New Holland Credit Company, LLC is included as an exhibit to this Report.

 EXHIBIT INDEX

 Exhibit 3.1:

 Certificate of Formation of CNH Capital Receivables LLC (Filed as Exhibit 3.1 to registrant's Form SF-3 filed on February 24, 2022, and incorporated herein by reference).

 Exhibit 3.2:

 Limited Liability Company Agreement of CNH Capital Receivables LLC (Filed as Exhibit 3.2 to registrant's Form SF-3 filed on February 24, 2022, and incorporated herein by reference).

 Exhibit 4.1:

 Indenture, dated as of January 1, 2019, between CNH Equipment Trust 2019-A and Citibank, N.A. (Filed as Exhibit 4.1 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 4.2:

 Trust Agreement, dated as of January 4, 2019, among CNH Capital Receivables LLC and Wilmington Trust Company, as trustee (Filed as Exhibit 4.2 of the Trust's Current Report on Form 8-K filed on January 30, 2019, and incorporated herein by reference).

 Exhibit 4.3:

 Sale and Servicing Agreement, dated as of January 1, 2019, among CNH Capital Receivables LLC, New Holland Credit Company, LLC and CNH Equipment Trust 2019-A (Filed as Exhibit 4.2 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 4.4:

 Purchase Agreement, dated as of January 1, 2019, between CNH Capital Receivables LLC and CNH Industrial Capital America LLC (Filed as Exhibit 4.3 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 4.5:

 Administration Agreement, dated as of January 1, 2019, among New Holland Credit Company, LLC, CNH Equipment Trust 2019-A, Wilmington Trust Company and Citibank, N.A. (Filed as Exhibit 4.4 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 4.6:

 Asset Representations Review Agreement, dated as of January 1, 2019, among CNH Equipment Trust 2019-A, New Holland Credit Company, LLC and Clayton Fixed Income Services LLC, as asset representations reviewer (Filed as Exhibit 4.5 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 4.7:

 Memorandum of Understanding, dated as of February 6, 2019, among CNH Industrial Capital America LLC, CNH Capital Receivables LLC, CNH Equipment Trust 2019-A and Citibank, N.A., as indenture trustee (filed as Exhibit 4.6 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 4.8:

 Letter Agreement, dated as of February 6, 2019, among New Holland Credit Company, LLC and Wilmington Trust Company, as trustee (filed as Exhibit 4.7 of the Trust's Current Report on Form 8-K filed on February 6, 2019, and incorporated herein by reference).

 Exhibit 10.1:

 Underwriting Agreement, dated as of January 30, 2019, among CNH Capital Receivables LLC, CNH Industrial Capital America LLC, and Merrill Lynch, Pierce, Fenner & Smith Incorporated, MUFG Securities Americas Inc. and SG Americas Securities, LLC, as representatives of the several underwriters (Filed as Exhibit 1.1 of the Trust's Current Report on Form 8-K filed on January 30, 2019, and incorporated herein by reference).

 Exhibit 31.1:

 Section 302 Certification.

 Exhibit 33.1:

 Certification Regarding Compliance with Applicable Servicing Criteria (New Holland Credit Company, LLC).

 Exhibit 33.2:

 Management's Assessment of Compliance (Citibank, N.A.).

 Exhibit 34.1:

 Report of Independent Registered Public Accounting Firm (Deloitte & Touche LLP).

 Exhibit 34.2:

 Report of Independent Registered Public Accounting Firm (KPMG LLP).

 Exhibit 35.1:

 Servicing Compliance Statement of New Holland Credit Company, LLC.

 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.

 March 27, 2024

 CNH EQUIPMENT TRUST 2019-A

 By:

 New Holland Credit Company, LLC, as Servicer

 By:

 /s/ Douglas MacLeod

 Name:

 Douglas MacLeod

 Title:

 President (senior officer in charge of the servicing function)

 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 securityholders and the registrant does not intend to furnish such report or proxy materials to securityholders 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

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

 For the fiscal year ended December 31,
2023

 OR

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

 Commission File Number of issuing entity: 333-228954-01

 CNH EQUIPMENT TRUST 2019-B

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

 CIK Number of issuing entity: 0001773056

 Commission File Number of depositor: 333-228954

 CNH CAPITAL RECEIVABLES LLC

 (Exact name of depositor as specified in its charter)

 CIK Number of depositor: 0001115252

 CNH INDUSTRIAL CAPITAL AMERICA LLC

 (Exact name of sponsor as specified in its charter)

 CIK Number of sponsor: 0001540092

 Delaware

 (State or other jurisdiction of incorporation or
organization of the issuing entity)

 83-6848189 (CNH Equipment Trust 2019-B)

 39-1995297 (CNH Capital Receivables LLC)

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

 5729 Washington Avenue

 Racine, Wisconsin

 53406

 (Address of principal executive offices)

 (Zip Code)

 (630) 887-5451

 (Registrant's telephone number, including area code)

 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

 Indicate 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

 Indicate 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

 Indicate 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.

 Indicate 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.

 Indicate by check mark whether the registrant
is a shell company (as defined in Rule 12b-2 of the Exchange 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. Registrant has no voting or non-voting common equity outstanding held by non-affiliates.

 Indicate the number of shares
outstanding of each of the registrant's classes of common stock, as of the last practicable date. Not applicable.

 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.

 CNH Equipment Trust 2019-B (the "Trust")
is a trust established under the laws of the State of Delaware by the Trust Agreement dated May 3, 2019 between CNH Capital Receivables
LLC (the "Seller"), and Wilmington Trust Company, as trustee. New Holland Credit Company, LLC, (the "Servicer"),
is the Servicer under a Sale and Servicing Agreement (the "Sale and Servicing Agreement") dated as of May 1, 2019 among the
Servicer, the Seller and the Trust. The Trust issued $751,140,000 in aggregate principal amount of asset-backed notes, Classes A-1, A-2,
A-3, A-4 (collectively, the "Class A Notes") and B (the "Class B Notes" and together with the Class A Notes,
the "Notes"), pursuant to an Indenture dated as of May 1, 2019, between the Trust and Citibank, N.A., as indenture trustee.
The Class A Notes and the Class B Notes were publicly offered. The Seller initially retained ownership of the certificates representing
the ownership interest in the Trust (the "Certificates").

 The following Items have been omitted in accordance
with General Instruction J to Form 10-K:

 Item 1.
 Business.

 Item 1A.
 Risk
 Factors.

 Item 2.
 Properties.

 Item 3.
 Legal
 Proceedings.

 Item 1B.
 Unresolved
 Staff Comments. Not Applicable.

 Item 4.
 Mine
 Safety Disclosures. Not Applicable.

 The following Items have been omitted in accordance
with General Instruction J to Form 10-K:

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

 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. None.

 Item
 9C.
 Disclosure
 Regarding Foreign Jurisdictions that Prevent Inspections. None.

 The
following Items have been omitted in accordance with General Instruction J to Form 10-K:

 Item
 10.
 Directors,
 Executive Officers and Corporate Governance.

 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.

 Item
 15.
 Exhibits
 and Financial Statement Schedules.

 (a)

 (1)

 Not applicable.

 (2)

 Not applicable.

 (3)

 The exhibits filed in response to Item 601 of Regulation S-K are listed in the Exhibit Index.

 (b) Exhibits.

 Exhibit 3.1:

 Certificate
 of Formation of CNH Capital Receivables LLC (Filed as Exhibit 3.1 to registrant's Form SF-3 filed on February 24, 2022, and incorporated herein by reference).

 Exhibit 3.2:

 Limited
 Liability Company Agreement of CNH Capital Receivables LLC (Filed as Exhibit 3.2 to registrant's Form SF-3 filed
 on February 24, 2022, and incorporated herein by reference).

 Exhibit 4.1:

 Indenture,
 dated as of May 1, 2019, between CNH Equipment Trust 2019-B and Citibank, N.A. (Filed as Exhibit 4.1 of the Trust's Current
 Report on Form 8-K filed on May 22, 2019, and incorporated herein by reference).

 Exhibit 4.2:

 Trust
 Agreement, dated as of May 3, 2019, among CNH Capital Receivables LLC and Wilmington Trust Company, as trustee (Filed as Exhibit 4.2
 of the Trust's Current Report on Form 8-K filed on May 14, 2019, and incorporated herein by reference).

 Exhibit 4.3:

 Sale
 and Servicing Agreement, dated as of May 1, 2019, among CNH Capital Receivables LLC, New Holland Credit Company, LLC and CNH Equipment
 Trust 2019-B (Filed as Exhibit 4.2 of the Trust's Current Report on Form 8-K filed on May 22, 2019, and incorporated
 herein by reference).

 Exhibit 4.4:

 Purchase
 Agreement, dated as of May 1, 2019, between CNH Capital Receivables LLC and CNH Industrial Capital America LLC (Filed as Exhibit 4.3
 of the Trust's Current Report on Form 8-K filed on May 22, 2019, and incorporated herein by reference).

 Exhibit 4.5:

 Administration
 Agreement, dated as of May 1, 2019, among New Holland Credit Company, LLC, CNH Equipment Trust 2019-B, Wilmington Trust Company and
 Citibank, N.A. (Filed as Exhibit 4.4 of the Trust's Current Report on Form 8-K filed on May 22, 2019, and incorporated
 herein by reference).

 Exhibit 4.6:

 Asset
 Representations Review Agreement, dated as of May 1, 2019, among CNH Equipment Trust 2019-B, New Holland Credit Company, LLC and
 Clayton Fixed Income Services LLC, as asset representations reviewer (Filed as Exhibit 4.5 of the Trust's Current Report
 on Form 8-K filed on May 22, 2019, and incorporated herein by reference).

 Exhibit 4.7:

 Memorandum
 of Understanding, dated as of May 22, 2019, among CNH Industrial Capital America LLC, CNH Capital Receivables LLC, CNH Equipment
 Trust 2019-B and Citibank, N.A., as indenture trustee (filed as Exhibit 4.6 of the Trust's Current Report on Form 8-K filed
 on May 22, 2019, and incorporated herein by reference).

 Exhibit 4.8:

 Letter
 Agreement, dated as of May 22, 2019, among New Holland Credit Company, LLC and Wilmington Trust Company, as trustee (filed as
 Exhibit 4.7 of the Trust's Current Report on Form 8-K filed on May 22, 2019, and incorporated herein by reference).

 Exhibit 10.1:

 Underwriting
 Agreement, dated as of May 14, 2019, among CNH Capital Receivables LLC, CNH Industrial Capital America LLC, and Citigroup Global
 Markets Inc., Credit Agricole Securities (USA) Inc., Mizuho Securities USA LLC and Santander Investment Securities Inc., as representatives
 of the several underwriters (Filed as Exhibit 1.1 of the Trust's Current Report on Form 8-K filed on May 14, 2019,
 and incorporated herein by reference).

 Exhibit 31.1:

 Section 302
 Certification.

 Exhibit 33.1:

 Certification
 Regarding Compliance with Applicable Servicing Criteria (New Holland Credit Company, LLC).

 Exhibit 33.2:

 Management's
 Assessment of Compliance (Citibank, N.A.).

 Exhibit 34.1:

 Report
 of Independent Registered Public Accounting Firm (Deloitte & Touche LLP).

 Exhibit 34.2:

 Report
 of Independent Registered Public Accounting Firm (KPMG LLP).

 Exhibit 35.1:

 Servicing
 Compliance Statement of New Holland Credit Company, LLC.

 (c)
Not applicable.

 Item 16.
 Form
 10-K Summary. None.

 Substitute information provided in accordance
with General Instruction J to Form 10-K:

 Item 1112(b) of Regulation AB. Significant
Obligor Financial Information.

 No obligor relating to the pool assets held by
the issuing entity is a "significant obligor" as that term is defined in Regulation AB.

 Item 1114(b)(2) of Regulation AB. Credit
Enhancement and Other Support, Except for Certain Derivatives Instruments.

 Based on the standards set forth in Item 1114(b)(2) of
Regulation AB, no information is required in response to this Item.

 Item 1115(b) of Regulation AB. Certain
Derivatives Instruments.

 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 registrant knows of no material pending legal
proceedings or material legal proceedings contemplated by governmental authorities against any of the parties or property for which Item
1117 of Regulation AB would require disclosure.

 Item 1119 of Regulation AB. Affiliates and
Certain Relationships and Related Transactions.

 Information required by Item 1119 of Regulation
AB has been omitted from this report on Form 10-K in reliance on the Instruction to Item 1119 because such information has been
previously provided as permitted by the Instructions to Item 1119.

 Item 1122 of Regulation AB. Compliance with
Applicable Servicing Criteria.

 Each of New Holland Credit Company, LLC ("NHCC"),
as Servicer, and Citibank, N.A. ("Citibank"), as Indenture Trustee, (each, a "Servicing Participant") have been
identified by the registrant as a party participating in the servicing function with respect to the pool assets held by the Trust. Each
of the Servicing Participants has completed a report on assessment of compliance with the servicing criteria applicable to such Servicing
Participant (each, a "Report on Assessment"), which for Citi are all servicing criteria set forth in Item 1122(d), except
for Items 1122(d)(1)(i)-1122(d)(1)(v), 1122(d)(2)(iii), 1122(d)(2)(vi)-1122(d)(2)(vii), 1122(d)(3)(i) and 1122(d)(4)(i)-1122(d)(4)(xv),
and which for NHCC are all servicing criteria set forth in Item 1122(d), except for Items 1122 (d)(1)(iii), 1122 (d)(1)(iv), 1122
(d)(2)(ii), 1122 (d)(2)(iii), 1122 (d)(2)(vi), 1122 (d)(4)(x), 1122 (d)(4)(xi), 1122 (d)(4)(xii), 1122 (d)(4)(xiii), and 1122 (d)(4)(xv).
The Report on Assessment provided by NHCC and the Report on Assessment provided by Citibank are dated as of March 22, 2024 and February
29, 2024, respectively, and as of and for a period consisting of the twelve months ended December 31, 2023. Each Report on Assessment
is attached as an exhibit to this Form 10-K.

 In addition, each of the Servicing Participants
has provided an attestation report (each, an "Attestation Report") by an independent registered public accounting firm regarding
its related Report on Assessment. Each Attestation Report is attached as an exhibit to this Form 10-K.

 None of the Reports on Assessment or the related
Attestation Reports have identified any material instances of noncompliance with the servicing criteria identified in such Report on
Assessment as applicable to the related Servicing Participant. In addition, neither the Report on Assessment provided by NHCC nor
the related Attestation Report have identified any material deficiency in NHCC's policies and procedures to monitor vendor compliance.

 Item 1123 of Regulation AB. Servicer Compliance
Statement.

 A Servicer Compliance Statement from an officer
of New Holland Credit Company, LLC is included as an exhibit to this Report.

 EXHIBIT INDEX

 Exhibit 3.1:

 Certificate
 of Formation of CNH Capital Receivables LLC (Filed as Exhibit 3.1 to registrant's Form SF-3 filed on February 24, 2022, and incorporated herein by reference).

 Exhibit 3.2:

 Limited
 Liability Company Agreement of CNH Capital Receivables LLC (Filed as Exhibit 3.2 to registrant's Form SF-3 filed
 on February 24, 2022, and incorporated herein by reference).

 Exhibit 4.1:

 Indenture,
 dated as of May 1, 2019, between CNH Equipment Trust 2019-B and Citibank, N.A. (Filed as Exhibit 4.1 of the Trust's Current
 Report on Form 8-K filed on May 22, 2019, and incorporated herein by reference).

 Exhibit 4.2:

 Trust
 Agreement, dated as of May 3, 2019, among CNH Capital Receivables LLC and Wilmington Trust Company, as trustee (Filed as Exhibit 4.2
 of the Trust's Current Report on Form 8-K filed on May 14, 2019, and incorporated herein by reference).

 Exhibit 4.3:

 Sale
 and Servicing Agreement, dated as of May 1, 2019, among CNH Capital Receivables LLC, New Holland Credit Company, LLC and CNH Equipment
 Trust 2019-B (Filed as Exhibit 4.2 of the Trust's Current Report on Form 8-K filed on May 22, 2019, and incorporated
 herein by reference).

 Exhibit 4.4:

 Purchase
 Agreement, dated as of May 1, 2019, between CNH Capital Receivables LLC and CNH Industrial Capital America LLC (Filed as Exhibit 4.3
 of the Trust's Current Report on Form 8-K filed on May 22, 2019, and incorporated herein by reference).

 Exhibit 4.5:

 Administration
 Agreement, dated as of May 1, 2019, among New Holland Credit Company, LLC, CNH Equipment Trust 2019-B, Wilmington Trust Company and
 Citibank, N.A. (Filed as Exhibit 4.4 of the Trust's Current Report on Form 8-K filed on May 22, 2019, and incorporated
 herein by reference).

 Exhibit 4.6:

 Asset
 Representations Review Agreement, dated as of May 1, 2019, among CNH Equipment Trust 2019-B, New Holland Credit Company, LLC and
 Clayton Fixed Income Services LLC, as asset representations reviewer (Filed as Exhibit 4.5 of the Trust's Current Report
 on Form 8-K filed on May 22, 2019, and incorporated herein by reference).

 Exhibit 4.7:

 Memorandum
 of Understanding, dated as of May 22, 2019, among CNH Industrial Capital America LLC, CNH Capital Receivables LLC, CNH Equipment
 Trust 2019-B and Citibank, N.A., as indenture trustee (filed as Exhibit 4.6 of the Trust's Current Report on Form 8-K filed
 on May 22, 2019, and incorporated herein by reference).

 Exhibit 4.8:

 Letter
 Agreement, dated as of May 22, 2019, among New Holland Credit Company, LLC and Wilmington Trust Company, as trustee (filed as
 Exhibit 4.7 of the Trust's Current Report on Form 8-K filed on May 22, 2019, and incorporated herein by reference).

 Exhibit 10.1:

 Underwriting
 Agreement, dated as of May 14, 2019, among CNH Capital Receivables LLC, CNH Industrial Capital America LLC, and Citigroup Global
 Markets Inc., Credit Agricole Securities (USA) Inc., Mizuho Securities USA LLC and Santander Investment Securities Inc., as representatives
 of the several underwriters (Filed as Exhibit 1.1 of the Trust's Current Report on Form 8-K filed on May 14, 2019,
 and incorporated herein by reference).

 Exhibit 31.1:

 Section 302
 Certification.

 Exhibit 33.1:

 Certification
 Regarding Compliance with Applicable Servicing Criteria (New Holland Credit Company, LLC).

 Exhibit 33.2:

 Management's
 Assessment of Compliance (Citibank, N.A.).

 Exhibit 34.1:

 Report
 of Independent Registered Public Accounting Firm (Deloitte & Touche LLP).

 Exhibit 34.2:

 Report
 of Independent Registered Public Accounting Firm (KPMG LLP).

 Exhibit 35.1:

 Servicing
 Compliance Statement of New Holland Credit Company, LLC.

 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.

 March 27, 2024

 CNH EQUIPMENT
 TRUST 2019-B

 By:

 New Holland Credit
 Company, LLC, as Servicer

 By:

 /s/
 Douglas MacLeod

 Name:

 Douglas MacLeod

 Title:

 President (senior officer
 in charge of the servicing function)

 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 securityholders and the registrant does not intend to furnish such report or proxy materials to securityholders 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

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

 For the fiscal year ended December 31, 2023

 OR

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

 Commission File Number of issuing entity: 333-228954-02

 CNH EQUIPMENT TRUST 2019-C

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

 CIK Number of issuing entity: 0001787912

 Commission File Number of depositor: 333-228954

 CNH CAPITAL RECEIVABLES LLC

 (Exact name of depositor as specified in its charter)

 CIK Number of depositor: 0001115252

 CNH INDUSTRIAL CAPITAL AMERICA LLC

 (Exact name of sponsor as specified in its charter)

 CIK Number of sponsor: 0001540092

 Delaware

 (State or other jurisdiction of incorporation or
organization of the issuing entity)

 84-6684868
 (CNH Equipment Trust 2019-C)

 39-1995297
 (CNH Capital Receivables LLC)

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

 5729 Washington Avenue

 Racine, Wisconsin

 53406

 (Address of principal executive
 offices)

 (Zip Code)

 (262) 636-6011

 (Registrant's telephone number, including
 area code)

 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

 Indicate 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

 Indicate 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

 Indicate 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.

 Indicate 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.

 Indicate by check mark whether the registrant is
a shell company (as defined in Rule 12b-2 of the Exchange 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. Registrant has no voting or non-voting common equity outstanding held by non-affiliates.

 Indicate the number of shares
outstanding of each of the registrant's classes of common stock, as of the last practicable date. Not applicable.

 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.

 CNH Equipment Trust 2019-C (the "Trust")
is a trust established under the laws of the State of Delaware by the Trust Agreement dated October 3, 2019 between CNH Capital Receivables
LLC (the "Seller"), and Wilmington Trust Company, as trustee. New Holland Credit Company, LLC, (the "Servicer"),
is the Servicer under a Sale and Servicing Agreement (the "Sale and Servicing Agreement") dated as of October 1, 2019 among
the Servicer, the Seller and the Trust. The Trust issued $952,230,000 in aggregate principal amount of asset-backed notes, Classes A-1,
A-2, A-3, A-4 (collectively, the "Class A Notes") and B (the "Class B Notes" and together with the Class A Notes,
the "Notes"), pursuant to an Indenture dated as of October 1, 2019, between the Trust and Citibank, N.A., as indenture trustee.
The Class A Notes and the Class B Notes were publicly offered. The Seller initially retained ownership of the certificates representing
the ownership interest in the Trust (the "Certificates").

 The following Items have been omitted in accordance
with General Instruction J to Form 10-K:

 Item 1.
 Business.

 Item 1A.
 Risk Factors.

 Item 2.
 Properties.

 Item 3.
 Legal Proceedings.

 Item 1B.

 Unresolved Staff Comments. Not Applicable.

 Item 4.

 Mine Safety Disclosures. Not Applicable.

 The following Items have been omitted in accordance
with General Instruction J to Form 10-K:

 Item 5.

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

 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. None.

 Item 9C.
 Disclosure Regarding Foreign Jurisdictions that Prevent Inspections. None.

 The following Items have been omitted in accordance
with General Instruction J to Form 10-K:

 Item
 10.

 Directors, Executive
 Officers and Corporate Governance.

 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.

 Item
 15.
 Exhibits
 and Financial Statement Schedules.

 (a)

 (1)

 Not applicable.

 (2)

 Not applicable.

 (3)

 The exhibits filed in response to Item 601 of Regulation S-K are listed in the Exhibit Index.

 (b) Exhibits.

 Exhibit 3.1:

 Certificate of Formation of CNH Capital Receivables LLC (Filed as Exhibit 3.1 to registrant's Form SF-3 filed on February 24, 2022, and incorporated herein by reference).

 Exhibit 3.2:

 Limited Liability Company Agreement of CNH Capital Receivables LLC (Filed as Exhibit 3.2 to registrant's Form SF-3 filed on February 24, 2022, and incorporated herein by reference).

 Exhibit 4.1:

 Indenture, dated as of October 1, 2019, between CNH Equipment Trust 2019-C and Citibank, N.A. (Filed as Exhibit 4.1 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 4.2:

 Trust Agreement, dated as of October 3, 2019, among CNH Capital Receivables LLC and Wilmington Trust Company, as trustee (Filed as Exhibit 4.2 of the Trust's Current Report on Form 8-K filed on October 16, 2019, and incorporated herein by reference).

 Exhibit 4.3:

 Sale and Servicing Agreement, dated as of October 1, 2019, among CNH Capital Receivables LLC, New Holland Credit Company, LLC and CNH Equipment Trust 2019-C (Filed as Exhibit 4.2 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 4.4:

 Purchase Agreement, dated as of October 1, 2019, between CNH Capital Receivables LLC and CNH Industrial Capital America LLC (Filed as Exhibit 4.3 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 4.5:

 Administration Agreement, dated as of October 1, 2019, among New Holland Credit Company, LLC, CNH Equipment Trust 2019-C, Wilmington Trust Company and Citibank, N.A. (Filed as Exhibit 4.4 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 4.6:

 Asset Representations Review Agreement, dated as of October 1, 2019, among CNH Equipment Trust 2019-C, New Holland Credit Company, LLC and Clayton Fixed Income Services LLC, as asset representations reviewer (Filed as Exhibit 4.5 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 4.7:

 Memorandum of Understanding, dated as of October 23, 2019, among CNH Industrial Capital America LLC, CNH Capital Receivables LLC, CNH Equipment Trust 2019-C and Citibank, N.A., as indenture trustee (filed as Exhibit 4.6 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 4.8:

 Letter Agreement, dated as of October 23, 2019, among New Holland Credit Company, LLC and Wilmington Trust Company, as trustee (filed as Exhibit 4.7 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 10.1:

 Underwriting Agreement, dated as of October 16, 2019, among CNH Capital Receivables LLC, CNH Industrial Capital America LLC, and Wells Fargo Securities, LLC, Barclays Capital Inc., Rabo Securities USA, Inc. and RBC Capital Markets, LLC, as representatives of the several underwriters (Filed as Exhibit 1.1 of the Trust's Current Report on Form 8-K filed on October 16, 2019, and incorporated herein by reference).

 Exhibit 31.1:

 Section 302 Certification.

 Exhibit 33.1:

 Certification Regarding Compliance with Applicable Servicing Criteria (New Holland Credit Company, LLC).

 Exhibit 33.2:

 Management's Assessment of Compliance (Citibank, N.A.).

 Exhibit 34.1:

 Report of Independent Registered Public Accounting Firm (Deloitte & Touche LLP).

 Exhibit 34.2:

 Report of Independent Registered Public Accounting Firm (KPMG LLP).

 Exhibit 35.1:

 Servicing Compliance Statement of New Holland Credit Company, LLC.

 (c)
Not applicable.

 Item 16.
 Form 10-K Summary. None.

 Substitute information provided in accordance
with General Instruction J to Form 10-K:

 Item 1112(b) of Regulation AB. Significant
Obligor Financial Information.

 No obligor relating to the pool assets held by
the issuing entity is a "significant obligor" as that term is defined in Regulation AB.

 Item 1114(b)(2) of Regulation AB. Credit
Enhancement and Other Support, Except for Certain Derivatives Instruments.

 Based on the standards set forth in Item 1114(b)(2) of
Regulation AB, no information is required in response to this Item.

 Item 1115(b) of Regulation AB. Certain
Derivatives Instruments.

 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 registrant knows of no material pending legal
proceedings or material legal proceedings contemplated by governmental authorities against any of the parties or property for which Item
1117 of Regulation AB would require disclosure.

 Item 1119 of Regulation AB. Affiliates and
Certain Relationships and Related Transactions.

 Information required by Item 1119 of Regulation
AB has been omitted from this report on Form 10-K in reliance on the Instruction to Item 1119 because such information has been previously
provided as permitted by the Instructions to Item 1119.

 Item 1122 of Regulation AB. Compliance with
Applicable Servicing Criteria.

 Each of New Holland Credit Company, LLC ("NHCC"),
as Servicer, and Citibank, N.A. ("Citibank"), as Indenture Trustee, (each, a "Servicing Participant") have been
identified by the registrant as a party participating in the servicing function with respect to the pool assets held by the Trust. Each
of the Servicing Participants has completed a report on assessment of compliance with the servicing criteria applicable to such Servicing
Participant (each, a "Report on Assessment"), which for Citi are all servicing criteria set forth in Item 1122(d), except
for Items 1122(d)(1)(i)-1122(d)(1)(v), 1122(d)(2)(iii), 1122(d)(2)(vi)-1122(d)(2)(vii), 1122(d)(3)(i) and 1122(d)(4)(i)-1122(d)(4)(xv),
and which for NHCC are all servicing criteria set forth in Item 1122(d), except for Items 1122 (d)(1)(iii), 1122 (d)(1)(iv), 1122
(d)(2)(ii), 1122 (d)(2)(iii), 1122 (d)(2)(vi), 1122 (d)(4)(x), 1122 (d)(4)(xi), 1122 (d)(4)(xii), 1122 (d)(4)(xiii), and 1122 (d)(4)(xv).
The Report on Assessment provided by NHCC and the Report on Assessment provided by Citibank are dated as of March 22, 2024 and February
29, 2024, respectively, and as of and for a period consisting of the twelve months ended December 31, 2023. Each Report on Assessment
is attached as an exhibit to this Form 10-K.

 In addition, each of the Servicing Participants
has provided an attestation report (each, an "Attestation Report") by an independent registered public accounting firm regarding
its related Report on Assessment. Each Attestation Report is attached as an exhibit to this Form 10-K.

 None of the Reports on Assessment or the related
Attestation Reports have identified any material instances of noncompliance with the servicing criteria identified in such Report on Assessment
as applicable to the related Servicing Participant. In addition, neither the Report on Assessment provided by NHCC nor the related
Attestation Report have identified any material deficiency in NHCC's policies and procedures to monitor vendor compliance.

 Item 1123 of Regulation AB. Servicer Compliance
Statement.

 A Servicer Compliance Statement from an officer
of New Holland Credit Company, LLC is included as an exhibit to this Report.

 EXHIBIT INDEX

 Exhibit 3.1:

 Certificate of Formation of CNH Capital Receivables LLC (Filed as Exhibit 3.1 to registrant's Form SF-3 filed on February 24, 2022, and incorporated herein by reference).

 Exhibit 3.2:

 Limited Liability Company Agreement of CNH Capital Receivables LLC (Filed as Exhibit 3.2 to registrant's Form SF-3 filed on February 24, 2022, and incorporated herein by reference).

 Exhibit 4.1:

 Indenture, dated as of October 1, 2019, between CNH Equipment Trust 2019-C and Citibank, N.A. (Filed as Exhibit 4.1 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 4.2:

 Trust Agreement, dated as of October 3, 2019, among CNH Capital Receivables LLC and Wilmington Trust Company, as trustee (Filed as Exhibit 4.2 of the Trust's Current Report on Form 8-K filed on October 16, 2019, and incorporated herein by reference).

 Exhibit 4.3:

 Sale and Servicing Agreement, dated as of October 1, 2019, among CNH Capital Receivables LLC, New Holland Credit Company, LLC and CNH Equipment Trust 2019-C (Filed as Exhibit 4.2 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 4.4:

 Purchase Agreement, dated as of October 1, 2019, between CNH Capital Receivables LLC and CNH Industrial Capital America LLC (Filed as Exhibit 4.3 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 4.5:

 Administration Agreement, dated as of October 1, 2019, among New Holland Credit Company, LLC, CNH Equipment Trust 2019-C, Wilmington Trust Company and Citibank, N.A. (Filed as Exhibit 4.4 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 4.6:

 Asset Representations Review Agreement, dated as of October 1, 2019, among CNH Equipment Trust 2019-C, New Holland Credit Company, LLC and Clayton Fixed Income Services LLC, as asset representations reviewer (Filed as Exhibit 4.5 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 4.7:

 Memorandum of Understanding, dated as of October 23, 2019, among CNH Industrial Capital America LLC, CNH Capital Receivables LLC, CNH Equipment Trust 2019-C and Citibank, N.A., as indenture trustee (filed as Exhibit 4.6 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 4.8:

 Letter Agreement, dated as of October 23, 2019, among New Holland Credit Company, LLC and Wilmington Trust Company, as trustee (filed as Exhibit 4.7 of the Trust's Current Report on Form 8-K filed on October 23, 2019, and incorporated herein by reference).

 Exhibit 10.1:

 Underwriting Agreement, dated as of October 16, 2019, among CNH Capital Receivables LLC, CNH Industrial Capital America LLC, and Wells Fargo Securities, LLC, Barclays Capital Inc., Rabo Securities USA, Inc. and RBC Capital Markets, LLC, as representatives of the several underwriters (Filed as Exhibit 1.1 of the Trust's Current Report on Form 8-K filed on October 16, 2019, and incorporated herein by reference).

 Exhibit 31.1:

 Section 302 Certification.

 Exhibit 33.1:

 Certification Regarding Compliance with Applicable Servicing Criteria (New Holland Credit Company, LLC).

 Exhibit 33.2:

 Management's Assessment of Compliance (Citibank, N.A.).

 Exhibit 34.1:

 Report of Independent Registered Public Accounting Firm (Deloitte & Touche LLP).

 Exhibit 34.2:

 Report of Independent Registered Public Accounting Firm (KPMG LLP).

 Exhibit 35.1:

 Servicing Compliance Statement of New Holland Credit Company, LLC.

 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.

 March 27, 2024

 CNH EQUIPMENT TRUST 2019-C

 By:

 New Holland Credit Company, LLC, as Servicer

 By:

 /s/ Douglas MacLeod

 Name:

 Douglas MacLeod

 Title:

 President (senior officer in charge of the servicing function)

 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 securityholders and the registrant does not intend to furnish such report or proxy materials to securityholders subsequent to
the filing of this Annual Report on Form 10-K.