This issue is a variant of What If? (Marvel, 1977 series) #28 [Direct].
Based on Ghost Rider #43-44.
includes letters by Brad Keefauver, Howard Bloch, Rick S. Jones, Glenn Dressler, Keith A. Bowden, Penny Jacobsen, a list of requested what if? tales and a partial list of those who entered the Mighty Marvel Win-Yourself-Some-Big-Bucks Contest