Final answer:
The coordinates (30 degrees N, 165 degrees W) are located in the Pacific Ocean. Without additional context, such as a specific map with labeled letters, it's impossible to say what letter is located there.
Step-by-step explanation:
The question asks, "What letter is located at (30 degrees N, 165 degrees W)?" This seems to refer to a location on the Earth's surface, given in terms of latitude and longitude. The coordinates (30 degrees N, 165 degrees W) point to a position in the Pacific Ocean. However, without a specific context such as a map with labeled letters, it's impossible to determine what 'letter' might be referenced at these coordinates.