Complicated numbering. This series ran numbered in volume separated form until v3#2. It then merged with Robin Hood Comics, but instead of keeping the volume separated form, it took the whole number of issues so far (26) and tacked the volume (3) on, to get the next issue as v3#27. That issue is in the series Freelance Robin Hood and Company Comics (Anglo-American Publishing Company Limited, 1945 Series). When the series was then split up again, 4 issues later, both series continued the combined numbering as issue v3#31.
There are no issues v3#3 to v3#26 in any series.