This issue is a variant of Marvel Team-Up (Marvel, 1972 series) #27 [Regular].
Cover is an homage to the cover of The Mighty World of Marvel (Marvel UK, 1972 series) #44
Letters from readers - Pat Hanner, Mark Jackson, Steve Jackson Brian Hanner, Kenneth Valentine, The Dunlap, Richard Leonards, T.E. Pouncey and Derek L. Hagen. Most of the letters address Daved Lofvers letter from Marvel Team-Up #23 suggesting the Comics Code Authority be abolished. Marvel Value Stamp Series A #68 - Son of Satan.