Gateway Ultra 3.1 released which support New 3DS 8.x ~9.2. If you have a New 3DS and want to use the Gateway 3DS Card. Now it's possible. But you must use another way to load the Gateway mode. This time you need the game The Legend Of Zelda: Ocarina Of Time 3D. Not all the users want to 3ds-linker a regail game card. As you know the price is not cheap. But if you friend or you have a SKY3DS, you can write the game instead. I will show you step buy step how to load gameway mode on your New 3DS console.
If your console is japanese region. download the japanese region "The Legend Of Zelda: Ocarina Of Time 3D." game rom. Use the Diskwriter 1.06 write to your micro sd card.
use the DiskWriterV106b5 restore this game save file: https://app.box.com/s/ffj1v6p436viqefkgwpacjtwv1j81cze
Click the Restore Save and choose the file We provide for you.
download the launcher.dat (ultra3.1): http://www.gateway-3ds.com/downloads/
copy the launcher.dat to your new 3ds sd card ( you can use FTP method or open your 3DS back)
Insert your SKY3DS and run the Zelda, choose the first save file.
When the house is out and all the menu is shown on the bottom screen. Click A button
Now you have came in the Gateway mode. Inser the Gateway 3DS Card.
next you can enjoy the Gateway Games.
At next time you only need insert the sky3ds and run the game again to load the Gateway mode.