The cover design is based on Captain America Comics (Marvel, 1941 series) #1.
Inside front cover.
TOC page introduces the stories and features in text and art for this issue.
An advertisement inviting readers to join Captain America's "Sentinels of Liberty".
Promotional advertisement for USA Comics and its features, which goes on sale about January 20th.
The story is a reworked Mercury (the character from Red Raven Comics) story.
Inside back cover.