An homage to the cover of Walt Disney's Comics and Stories (Dell, 1940 series) #v1#1 [1] (October 1940).
Induck code: H 91128.
Inducks code: H 87112
Letters from Frank Bergdoll, Simone Cavazzuti, Bill White
Back cover, image of Donald Duck from Walt Disney Comics & Stories (1940 series) #1 but with image flipped and text box added.