This issue is a variant of Daredevil (Marvel, 1964 series) #167 [Direct].
This was to be the 1st issue of the DD/Punisher drug story that was nixed in its original form by the Comics Code Authority (and ultimately appeared in a revamped form in #183). The original cover as well as one of the offending scenes is presented in The Comics Journal Library: Frank Miller from Fantagraphics Books.
Marvel Comics Index #9B lists Jean Simek as letterer and Bob McLeod as computer letterer.
"Daredevil featurette not connected with Mauler story, added as a filler when Marvel increased the page count of original material in all its comics. Credits, particularly letterer, may differ from those listed in main story." from Marvel Comics Index #9B; Letterer is definitely not Joe Rosen.