Al Mahrah, or simply Mahra, is a governorate of Yemen in the southern part of the Arabian Peninsula. Situated in the area of the former Mahra Sultanate, its capital is Al Ghaydah, and it has international borders with Oman.
Wikipedia https://en.wikipedia.org/wiki/Al_Mahrah_Governorate
Coordinates 16°12'39.662" N 52°10'58.207" E