UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K

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

Date of Report (Date of Earliest Event Reported) May 16, 2008

CNH EQUIPMENT TRUST 2008-B
CNH CAPITAL RECEIVABLES LLC
CNH Capital America LLC
(Exact Name of Issuing Entity, Depositor/Registrant and Sponsor as Specified in their respective Charters)

Delaware

(State or Other Jurisdiction of Incorporation)

333-130656
333-130656-07

(Commission File Number)

39-1995297 (CNH Capital Receivables LLC)
26-6374136 (CNH Equipment Trust 2008-B)

(IRS. Employer Identification No.)

6900 Veterans Boulevard, Burr Ridge, Illinois

(Address of Principal Executive Offices)

60527

(Zip Code)

(630) 887-5451
(Registrant’s Telephone Number, Including Area Code)

No Change
(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01. Other Events

The Registrant is filing the exhibits listed in Item 9.01(d) below in connection with the public issuance of Class A-1 Asset Backed Notes, Class A-2a Asset Backed Notes, Class A-2b Asset Backed Notes, Class A-3a Asset Backed Notes, Class A-3b Asset Backed Notes, Class A-4a Asset Backed Notes and Class A-4b Asset Backed Notes (collectively, the “Offered Notes”) by CNH Equipment Trust 2008-B, described in the Prospectus dated May 13, 2008 and the Prospectus Supplement dated May 14, 2008.

Item 9.01. Financial Statements and Exhibits

(a) Not applicable

(b) Not applicable

(d) Exhibits

Exhibit No.		Document Description
5.1		Opinion of Greenberg Traurig, LLP with respect to legality

8.1		Opinion of Greenberg Traurig, LLP with respect to tax matters

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	CNH CAPITAL RECEIVABLES LLC, as depositor

	By:	/s/ Thomas N. Beckmann
	Name:	Thomas N. Beckmann
	Title:	Assistant Treasurer

Dated: May 16, 2008

INDEX TO EXHIBITS

Exhibit No.		Document Description
5.1		Opinion of Greenberg Traurig, LLP with respect to legality

8.1		Opinion of Greenberg Traurig, LLP with respect to tax matters

CNH Equipment Trust 2008-B 8-K