| Issue | #38 |
| Published | December 1982 |
| Cover Price | 2.95 USD |
| Pages | 68 |
| Editing | ? |
| Notes | wrap-around cover |
| Genre | adventure; humor |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Colors | Will Eisner |
| Notes | wrap-around cover |
| Characters | Ellen; Dolan; Ebony; King Hobo (intro) |
| Genre | adventure; humor |
| Script | Will Eisner |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Letters | Sam Rosen |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #12/28/1941 |
| Characters | Lotus (intro) |
| Genre | adventure; humor |
| Script | Will Eisner; Jules Feiffer |
| Pencils | Will Eisner |
| Inks | Will Eisner; Jerry Grandenetti |
| Letters | Abe Kanegson |
| Notes | 1st extended foreign adventure as the Spirit begins wandering thru the South Pacific, Yronwode says these are all by Feiffer |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #7/10/1949 |
| Characters | PS; Klink; Dolan |
| Genre | adventure; humor |
| Script | Will Eisner |
| Pencils | Will Eisner |
| Inks | Will Eisner; Jerry Grandenetti |
| Letters | Abe Kanegson |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #12/25/1949 |
| Characters | Black Queen (intro); Ebony |
| Genre | adventure; humor |
| Script | Will Eisner |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Colors | Joe Kubert |
| Letters | Sam Rosen |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #6/16/1940 |
| Genre | soap |
| Script | Will Eisner |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Letters | Will Eisner |
| Characters | Willum; Dick Whittler (intro) |
| Genre | adventure; humor |
| Script | Will Eisner |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Letters | Abe Kanegson |
| Notes | Spirit back in the USA, artwork originally done for a projected John Law comic strip. |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #6/18/1950 |