Hi Everyone,
Sorry for bad english.
I succesfully updated Sony Tablet P (SGPT211TR/S) Honeycomb (3.2) to ICS.
Basically,
1) Root Your Tablet.
I used Vroot old version (https://yadi.sk/d/qL0_DPxrqzUcB).
First install this app. Secondly disconnect internet because vroot will can update.
And connect tablet . Click root Button. Chechk root status.
2) You need change Region.
Download S.onyTablet.S v6.5 (https://forum.xda-developers.com/showthread.php?t=1515720). Extract and run S.onyTablet.S v6.5 .
Press "5 " Region changer. Press "1a" 1a. France [27550204_9]. Press "2" 2. SGPT212FR/S; 32GB; without 3G. Now tablet will be rebooted.
3) Update To ICS
Download this update (https://drive.google.com/file/d/1mzbO4aTAY0vYcBsKdEypZTRnF5nZxiyD/view?usp=sharing) . Copy file to sd card. Enter recovery press power and volume up. Select Sd card update . And select this file. Wow!
Thanks for @Aviv @condi .