No problem, and sorry for the delay. I was on a lengthy project.
1. Use the USB cable to connect to your computer with the computer and unit on.
2. Press Menu, then use the Jog/Data dial or cursor buttons to select the USB menu. Press F4 to select.
3. Press F2 to connect to your computer.
4. Click start, computer, and open up your device as a mass storage device.
5. Copy the downloaded firmware to the UTILITY folder on the device.
6. When it's finished, press F2 to terminate the USB connection.
7. Turn the unit's power off.
8. While pressing and holding both Mute and Undo/Redo, turn the power on.
Use the JOG dial to select the firmware file, and press F4.
9. Press F2 (yes)
When it's finished, it will say COMPLETE. It will power down, then back on.
Follow steps 1-4.
Delete the firmware from the utility folder.
Press F2, then power off then on. Your recorder is updated.