This file is decrypted and intended for use with emulators. It will not work on a standard 3DS console without CFW (Custom Firmware) and further conversion.
Once extracted, load the resulting file into the Citra emulator. SMTIV-USA-DecrTD-Ziperto.part2.rar
Right-click and select "Extract Here" using WinRAR or 7-Zip. This file is decrypted and intended for use with emulators
Make sure you have downloaded all parts (Part 1 and Part 2) into the same folder. SMTIV-USA-DecrTD-Ziperto.part2.rar