Rich Donnelly originally credited Jack Kirby with layouts, but Mark Evanier reported that Jack Kirby told him he had nothing to do with the cover, it was all Dan Adkins work (October 22, 2009). Adkins confirmed this in an Alter Ego interview with Roy Thomas
ADKINS: Yeah. People give Kirby credit for laying that one out. But he didn't. The Spider-Man is a direct swipe from Ditko, just redrawn a little bit. The X-Men figures were all swiped from Kirby.
Sources for letters credit are The Marvel Comics Index (Olshevsky 1981), The Official Marvel Index to the X-Men (Olshevsky 1987), The Official Marvel Index to the X-Men (Ward 1994), and Official Index to the Marvel Universe (Vandal et al. 2009).
House ad for issue #2 of Not Brand Echh.
Marvel news items, Stan's Soapbox, The Mighty Marvel Checklist and Let's Meet 26 New M.M.M.S. Members.
Letters Of Comment from Dave Gillard, Paul Avila, Kim Warner, Bradley Kohler, Arthur Pippin, Ron Liberman and future comics professional Mark Evanier, whose entry is in the form of a poem.
Also includes an advertisement for the Merry Marvel Marching Society, Next Issue box and three panels from an earlier issue of X-Men.