Latitude 21 degrees North, Longitude 105 degrees East is located in Vietnam, specifically in the northern part of the country.

Here's a more precise breakdown:

* Province: It falls within the Thanh Hóa Province.

* City/Town: The coordinates are close to the town of Nghi Sơn on the coast.

This location is situated near the Gulf of Tonkin and is a coastal region with potential for fishing and tourism.