| Issue | #3 |
| Published | April 2007 |
| Cover Price | 2.99 USD; 3.65 CAD |
| Pages | 36 |
| Editing | Scott Dunbier (Editor); Kristy Quinn (Assistant Editor) |
| Notes | Direct Sales Edition. |
| Characters | Denny Colt [The Spirit] |
| Genre | Adventure; Action; Mystery |
| Pencils | Darwyn Cooke |
| Inks | J. Bone |
| Colors | Dave Stewart |
| Letters | None; typeset |
| Notes | Direct Sales Edition. |
| Characters | The Spirit [Denny Colt]; Uncle Yee (dead); Fat Jimmy Fat (dead); Hong Kong Wong (dead); Tommy; Commisioner Dolan; Ellen Dolan; Amos Weinstock; Elvarro Montez; Mr. Granch |
| Synopsis | Investigating a gang shooting at a local restaurant, the Spirit and Commissioner Dolan make a startling discovery - the gunman apparently was killed years before, on the same night the Spirit came to be. Later, his mind wanders back to that fateful evening when Denny Colt met his destiny, and a legend was born. [per solicitation] |
| Genre | Adventure; Action; Mystery |
| Script | Darwyn Cooke |
| Pencils | Darwyn Cooke |
| Inks | J. Bone |
| Colors | Dave Stewart |
| Letters | Jared Fletcher |
| Synopsis | This column offers hints at many essential facts for the series 52. |
| Script | Dan Didio |
| Pencils | [various in house ads] |
| Inks | [various in house ads] |
| Colors | [various in house ads] |
| Letters | typeset |
| Notes | Hot List This Week: 52#42; BRAVE AND BOLD #1; HELMET OF FATE: BLACK ALICE #1. Next Issue House Ad for THE SPIRIT #4. Indicia information included. |
| Notes | House ads for: GRIFTER/MIDNIGHTER LIMITED SERIES; THE BRAVE AND THE BOLD #1; THE AMERICAN WAY GRAPHIC NOVEL; SHAZAM: THE MONSTER SOCIETY OF EVIL MINI-SERIES; RED SONJA/CLAW: THE DEVIL'S HANDS |
| Notes | 300 (movie, Warner Brothers); Rogue Gallery (game, Sony Computer Entertainment); Robotech The Shadow Chronicles (DVD, Harmony Gold USA); God of War (game, Sony Computer Entertainment); Adrenaline Included (DVD collection, Sony Pictures) |