Upgrading from 7.22 to 7.28, htaccess file in /tmp I get this error :



My .htaccess file in that directory looks like this now (I copied it from the url):

# Turn off all options we don't need.
Deny All
Options None
Options +FollowSymLinks

# Set the catch-all handler to prevent scripts from being executed.
SetHandler Drupal_Security_Do_Not_Remove_See_SA_2006_006
&lt;Files *&gt;
  # Override the handler again if we're run later in the evaluation list.
  SetHandler Drupal_Security_Do_Not_Remove_See_SA_2013_003
&lt;/Files&gt;

# If we know how to do it safely, disable the PHP engine entirely.
&lt;IfModule mod_php5.c&gt;
  php_flag engine off
&lt;/IfModule&gt;


I still get said error. Why?
Make sure your file system settings are set to /tmp or tmp, then...

In the tmp folder, select the htaccess and delete it from your FTP, then refresh your site cache. 

Drupal will replace the missing .htaccess automatically.