17Then I said to them, “You see the trouble we are in, how Jerusalem lies in ruins with its gates burned. Come, let us build the wall of Jerusalem, that we may no longer suffer derision.”
This would be the the Jews, the priests, the nobles, the [Jewish] officials, and the rest who were to do the work, as listed in Nehemiah 2:16. That Nehemiah was speaking to Jews becomes clear from the words that follow.
17 Then I said to them, “You see the trouble we are in, how Jerusalem lies in ruins with its gates burned. Come, let us build the wall of Jerusalem, that we may no longer suffer derision.”