Possible Nodell credit per Michael J. Vassallo.
Story features versions of Stan Lee (Lee Hart) and Martin Goodman (Martin Mansfield) and is an unauthorized (and slightly modified) adaptation of The Shadow Over Innsmouth by H. P. Lovecraft.
Colan credit per Michael J. Vassallo's blog:
Story behind the cover. Reprints front cover.
Editorial defending comics, includes list of "Blue Unit" and "Red Unit" Marvel titles.