Given $ \left\{ x \left[ n \right] \right\}_{n \in M} $ where $ M $ is the set of indices given for the samples of $ x \left[ n \right] $.
The trivial solution (Which it would be great to have a faster more efficient solution is what I'm looking for) would be:
$$ \arg \min_{y} \frac{1}{2} \left\| \hat{F}^{T} y - x \right\|_{2}^{2} $$
Where $ \hat{F} $ is formed by subset of columns of the DFT Matrix $ F $ matching the given indices of the samples, $ x $ is the vector of the given samples and $ y $ is the vector of the estimated DFT of the full data of $ x \left[ n \right] $.
The solution is then given by the Pseudo Inverse (Least Squares Solution):
$$ y = {\hat{F} \hat{F}^{T}}^{-1} \hat{F} x $$
In practice, the matrix will be very poorly conditioned hence solution must be generated using the LS Solution using the SVD.
A sample code is shared on GitHub Repository.
Result of the code:
