| Issue | #32 |
| Published | January-February 1947 |
| Cover Price | 0.10 USD |
| Pages | 52 |
| Editing | Leon Harvey |
| Pencils | Al Avison |
| Inks | Al Avison |
| Characters | V: Tip-Top Peak (I, D), Badger, Tuck, Bart Prentice (I for all); I: John Hoener, Ed Simpson, Clay Annis (all I, D) |
| Pencils | Al Avison |
| Inks | Al Avison |
| Characters | I: Hector and Bobbie (Tubby's cousins); V: Tony and other crooks (I for all) |
| Synopsis | Hector learns Spirit of '76's secret i.d. |
| Script | Bob Powell |
| Pencils | Bob Powell |
| Inks | Bob Powell |
| Characters | V: Dr. Fisher (I); I: Capt. Coe, Orin Bluege, Mrs. Petrie, Mrs. Dross, E. K. Dross |
| Script | Bob Powell |
| Pencils | Bob Powell |
| Inks | Bob Powell |
| Characters | I: Moonmen |
| Script | Art Helfant |
| Pencils | Art Helfant |
| Inks | Art Helfant |
| Letters | typeset |
| Characters | I: Richard Otting, Rumen Cokacola, Lois Ralston |
| Script | Bob Powell |
| Pencils | Bob Powell |
| Inks | Bob Powell |