This issue is a variant of G.I. Joe: A Real American Hero (IDW, 2010 series) #201 [S. L. Gallant].
There exist further variants.
This cover is an homage to G.I. Joe, A Real American Hero (Marvel, 1982 series) #21.
Letters from Sevan Garabedian, Ernest Robertson, Scryptic, Matthew Cashel, Sean Jordan, Tim Doell, and Jason Stringer.