This issue is a variant of Daredevil (Marvel, 1964 series) #167 [Direct Edition].
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. Cover is signed to the left of the UPC box.
No credits listed. "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.
Letters from Brian Nelson (Rockville, MD), Jim Fort (Akron, OH), and Will Jungkuntz (New York, NY).