A few weeks ago gateway said they had something big for it’s users that own a New 3DS, well today they have delivered New 3DS emunand support for later firmware versions after 9.6. Now the New 3DS can have emuands on 10.3. and that mean access back to the eshop. 
Here is what their official release had to say;
Today we are back with another BIG update! Let’s see what is new:
That’s right! From the start, we promised you New 3DS emunand support for later firmware versions after 9.6, and today is that day!
We always deliver and with this new update you can finally update emunand on New 3DS to the latest 10.3 firmware!
We also fixed a bug in when trying to edit an existing cheat code from the cheat config menu, as it was not always showing the proper code.
That’s it for now, and more to come soon!
And as always, ENJOY!
Latest emunand (10.3) support for New 3DS!
Cheat code edit bug fixed
Download new firmware here:
http://www.gateway-3ds.com/downloads/