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Kiribati (Gilbert Islands).

Tabiteuea (Tabituea) is an atoll in Kiribati (the Gilbert Islands) south of Tarawa.

Ric Gillespie, Forum, 24 April 2011.
In his letter to Bessie Young of June 4, 1940, Irving Johnson says only that a missionary on Beru told him that he had from a native that " was believed that the Earhart plane had flown eastward high up over the island of Taputeouea." The missionary cautioned that "it was hard to tell whether some ignorant native had actually seen an airplane or wished he had." Maybe a plane was heard or seen, maybe not, but to say that it was reported "in the same 1° 23´ latitude as Nikunau" is incorrect. Tabiteuea is a long skinny atoll stretching from [1° 6'23.82"S] in the north of the atoll to [1°32'24.22"S] at the southern end. Johnson's third-hand account says nothing about where on the atoll the plane was supposedly heard or seen. [Coordinates have been updated from Google Earth.]