evidence: Macclesfield Bank is an elongated sunken atoll of underwater reefs and shoals in the South China Sea. It lies east of the Paracel Islands, southwest of Pratas Island and north of the Spratly Islands. It is about 130 km (81 mi) long from southwest to northeast, and about 70 km (43 mi) wide at its broadest part. [3] With an ocean area of 6,448 km2 (2,490 sq mi) it is one of the largest atolls in the world.[4] The Macclesfield Bank is part of what China calls the Zhongsha Islands, which includes a number of geographically separate submarine features, and also refers to a county-level administrative division. [...] Territorial claims [edit]Macclesfield Bank is claimed, in whole or in part, by China[16] and Taiwan (Republic of China).[17][18] Jose Zaide, a Filipino diplomat of ambassadorial rank, has written that the Philippines does not claim the Macclesfield Bank.[19] Moreover, Macclesfield Bank is not within UNCLOS 200 or Philippines EEZ.[20]