This issue is a variant of Daredevil (Marvel, 1964 series) #267 [Direct Edition]. There exist further variants.
[information taken from the STL Gallery and Roger Perez with permission from James Jobe]. Variant cover is a 1992 / 1993 J.C. Penney Marvel "Vintage Pack" reprint. All the issues in the J.C. Penney MVP set have common identifying characteristics. The most obvious is that all have a swinging Spider-Man in the UPC. There is also a blank under the issue number in the price box where the regular edition has the UK price. Secondly, the indicia clearly states - Second Printing - at the end. Lastly, they all have the same ads from 1992 and back cover which differ from the original printings. The back cover has an X-Men card ad with Wolverine bursting out of it.