I'm pretty sure it is this "Emily" in Makin Lagoon
https://pacificwrecks.com/aircraft/h...980/boat2.html
https://pacificwrecks.com/aircraft/h8k/makin.html
Aircraft History
Built by Kawanishi. Delivered to the Imperial Japanese Navy (IJN) as Type 2 Flying Boat (H8K2 Emily). Assigned to an unknown Kokutai. Painted with green upper surfaces and gray lower surfaces
Wartime History
On September 18, 1943 moored in
Makin Lagoon at King's Wharf at
Makin Island and strafed by U. S. Navy (USN) F6F Hellcats and disabled. Afterwards, the Japanese removed the engines and removable equipment.
On November 20, 1943 after the U. S. Marine Corps (USMC) landing on
Makin Island, Japanese defenders took up positions inside the wreckage of this Emily. On November 21, 1943 M4 Sherman tanks fired at the wreckage to eliminate them.
Wreckage
After the battle, the largely intact front half was photographed wuth U. S. Marines marching by on the beach and looking at the wreckage. Since the 1970s, the nose section is missing. Today, it has collapsed and is lying with the wings on the sand.
Stan Gajda adds:
"High tide goes about half way up the fuselage sides and at low tide you can walk around it. The rear part of the keel is nearby upside-down."
References
After The Battle Issue 15: page 29-30, back cover
