I would go about it by dividing the list of words on {a,b} into three cases:
- L1 = w : (na(w) - nb(w)) mod 3 = 1
- L2 = w : (na(w) - nb(w)) mod 3 = 2
- L3 = w : (na(w) - nb(w)) mod 3 = 3
L is then L1 U L2
, and you should be able to create expressions relating L1, L2, and L3. You should then be able to eliminate things and end up with a regular expression on {a,b}.