Hello GBATemp! I recently got a New 3DS XL for my gf, and had lots of fun (not really) doing a system transfer from the sysNAND of her O3DS to the emuNAND that I set up on her N3DS. Everything went fine and well until it completed and the N3DS restarted to complete the process. I was met with "028-3220 An Error Has Occurred". 10 restarts later I knew this wasn't going away, and she'd be pretty pissed if I lost all her save and profile data, so I went and hunted down a solution! I noticed there is a stickied guide relating to this type of system transfer, but for those who did not see it before they got to this error code, I have a solution! I don't take full credit for this, as I read it here and there on other boards. Before you begin, make sure your NAND's are NOT linked!: 1. On the error code, press the power button and return to the (sysNAND) home menu. 2. Turn off WiFi from the home menu options. - (Possibly optional step? This is just what I did) Transfer all content from the old SD (given you did not format it!) to the new SD 3. Power off the 3DS, boot into emuNAND. 4. It will prompt you that you are unable to connect to complete the transfer. Continue, click no for setting up a connection, and STOP the system transfer. Don't worry - you won't lose anything! Once you are on the home menu, simply log into the eshop with your Nintendo ID, and the system transfer will be complete! I really hope this helps some others with this issue!