The controller says ‘contact Ho Chi Minh, 120.7’, the enroute facility for southern Vietnam. Since the other pilot is asked to contact them and this was supposedly shot over the South China Sea it’s quite likely that they are currently speaking with a Chinese controller that’s working Sanya, the facility bordering Ho Chi Minh to the north or maybe Manila to the east (the accent sounds more Chinese to me).
Assuming they were southbound on airway L642 ... Read even more