1. Check the harness of the spdometer
Check continuity of terminal 22 and body ground. If good move on. If not Repair harness or connector
Check voltage between terminal 21 and body ground. If you read battery voltage move on. If not repair harness or connector
If those two were good then it's your speedometer. Since youve already checked the voltage between 28 and 35(0.5V)... and the circuit is good so it's your speedometer
This is from the FSM. Also, refer to my thread as well.
http://www.nicoclub.com/zerothread?id=87704