A review by gingerbookaddict
The Whistling Room by William Hope Hodgson

3.0

"...the sound beat out at us, with an effect impossible to explain to one who has not heard it—with a certain, horrible personal note in it; as if in there in the darkness you could picture the room rocking and creaking in a mad, vile glee to its own filthy piping and whistling and honing."

This appears to be a selection from a group of stories: Carnacki, the Ghost Finder, by William Hope Hodgson.
The constant reference to other 'cases' took me out of the ghost story. Good back story, it was a bit more interested in that than the present 'case'.
October 6 story in the Classic Horror Story Advent Calendar
https://www.oldstyletales.com/single-post/2016/10/05/31-Classic-Horror-Stories-Every-Fan-Should-Read-in-October-A-Literary-Advent-Calender-for-Halloween