This is based on the eye-witness accounts from several small fishing boats  in the Malacca Straits. It is also based on an extensive study of the entire flight, looked at from the perspective of the two skilled pilots.
The result of this research is: In daylight, between 08:00 MYT and 10:00 MYT, the missing plane is likely to have entered the ocean in the northern Malacca Straits in an area near the three labels M H and K on this map.
In particular the testimony of one of the fishermen  further indicates that the fuselage, although significantly fire-damaged, is likely to be moderately intact mechanically, on the seafloor.
The ocean depth in this area is less than 100 metres, therefore a search could probably be made at relatively low cost, by using side-scan sonar devices towed from small boats.
 various indonesian and malaysian reports about the Kusmin, Hendra, and Manyak sightings.
 various other indonesian and malaysian language sources of the account of this witness.
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