This issue is a variant of The Amazing Spider-Man (Marvel, 1963 series) #301 [Direct].
Cover art is an homage to the cover of The Amazing Spider-Man (Marvel, 1963 series) #300 (May 1988). In a recent YouTube video McFarlane said this cover was originally supposed to be the Newstand Edition of issue #300. But Marvel executives said, "No one Is going to buy 2 copies." So they used it for issue #301 instead.
Letters from R. Glen Blystone, Pamela M. Holloway, Peter Pak, Bill Climer; Salicrup's Section.