TRY this
0. INSTALL QCMA LATEST VERSION ON PC (GOOGLE QCMA AND SCROLL DOWN TO WINDOWS INSTALLER)
DO NOT CONNECT VITA TO PC UNTIL STEP 8
1. FORMAT PS VITA (USING RECOVERY METHOD IF NEED TO)
2. SET UP WITH NO PSN
3. CONNECT WIFI
4. GO TO BROWSER and INSTALL HENKAKU
5. FTP and TRANSFER OFFLINE...