One highly informative line from the patch that indicates it's totally wrong for 188.8.131.52 is this:
The dev/tests/ directory structure is introduced in Magento CE 1.9
The download option for 184.108.40.206 appears to still be downloading the 220.127.116.11 patch. Frankly I'm a little disappointed.
Sorry for the delay, and error, everyone. The corrected version is uploaded for 18.104.22.168 now.
I'm afraid it's not fully compatible with a Magento v1.6.2. already patched... before installing please check that topic https://community.magento.com/t5/Security-Patches/1-6-2-0-is-getting-the-wrong-SUPEE-6788-Version-on...
Except in a special instance of a backport for SUPEE-6482, the file mentioned in the other thread should not be an issue for you.
What will hang you up is if you have a modified .htaccess (who doesn't) which means save a copy, snag the stock version from the 22.214.171.124 install archive and also replace .htaccess.sample if you removed it to clean up the directory contents.
Just wanna make a note on here even though this post is a little old now.
I just applied the 6788 patch to a client's 126.96.36.199 Magento install and it turns out the patch was expecting the admin_setup entry in the core_resource table to be 188.8.131.52.1.1 but instead it was actually 184.108.40.206 so the patch "applied successfully" in SSH but threw exception errors in the admin cause it didn't create the permission_block and permission_variable tables in the database.
I simply followed the instructions in the post that was marked as the solution but instead put 220.127.116.11.1.1 in the database to match line 629 of the patch and it finally worked fine. Yes, I want to update this site to a more current version of Magento but I don't have a say so in that sadly.
Hope this helps someone.