I'm an owner of the H2 myself and have not encountered that error before.
Can you look at the file within the H2 and report what the information entry gives you? (Go to Menu > File > SR000R > Information )
What I'd like to recommend for you to try is to play back the file on the H2 itself and if that is possible I would recommend that you simply play it out and record it again on another device / computer.
Also how are you getting the files of the SD card? With an external reader or are you connecting the H2 directly with the computer? You can also try to convert the file within the H2 to another format, maybe that'll fix it.
Another trick that might work is to have the H2 encode the .wav into an mp3. If all of that doesn't work I think it's safe to assume that the file has got corrupted for some reason (most likely bad SD card).
I have just had a very similar incident occur with my H2.
I recorded a performance using the 4 channel setting.
I wanted to hear a little of it immediately following the concert but the unit itself said "no files".
When I connected it to my Mac, the files were visible in the H2 disk image on my desktop. I dragged them to my desktop and they copied. When retrieving info on the files, my computer acknowledges them and says they are well over a GB each.
They will not play. When a player opens, it merely shows that the length of the recording is 0:00 and plays nothing. But the file itself is well over a GB.
I did not delete the files from the H2 player. But it still doesn't acknowledge their existence.
Do I need some sort of special plug-in to play it?