When I had this error, some articles suggested that you need to install the upgrade the boot loader first before attempting the firmware upgrade. That the Boot loader (.rfb file) can be found on the same zip folder as the firmware. This does not work in this case.
Solution: The steps below fixed the issue.
– All that needs to be done to correct this issue is to perform an interim firmware upgrade to the previous version. Then upgrade form this version to the next, till it gets to the most recent one.
The switch flash file system was changed in 188.8.131.52