This issue is a variant of What If? (Marvel, 1977 series) #36 [Direct].
There exist further variants.
Cover is an homage to the cover of Fantastic Four (Marvel, 1961 series) #1 (November 1961).
Letters from readers: Paul R. David, Dennis Gregoire, Mark Yee, Ken Mitchell, Michael O'Regan, Robert S. Smith, Ronnie Bonds, Roy Veldboon