This issue is a variant of Batman (DC, 1940 series) #476 [Direct].
Letters of comment from Rol Hirst, Blue Panthe a.k.a. Kashif, Nelson Oliveina, J.M. (Randolpho) Hughes, Charles D. Brown, Scott "Mr. Metal" Watson, Michael J. Church, Jeremy L. Newell, Neil Ahlquist, Melissa Page and Mark Lucas. Includes "From the Den" column.