This issue is a variant of Howard the Duck (Marvel, 2016 series) #3. There exist further variants.
1:25 retailer incentive cover.
This issue was released on 2015-12-30 by mistake and the publisher asked for it to not be sold. It was listed again in Previews for release on 2016-01-06. It was actually sold in some stores on the first date which therefore stays as onsale date.