| Issue | #28 |
| Published | March 1944 |
| Cover Price | 0.10 USD |
| Pages | 60 |
| Editing | George Brenner |
| Characters | Plastic Man [Eel O'Brian]; Spirit [Denny Colt] |
| Genre | Superhero |
| Pencils | Jack Cole |
| Inks | Jack Cole |
| Reprinted | in Plastic Man Archives (DC, 1998 series) #2 (December 2000) |
| Characters | Plastic Man [Eel O'Brian]; Woozy Winks; Raymond Switchlock (first appearance); Ravenal (first appearance; dies); Zana Crummer (first appearance); Chuck Bernardi (first appearance) |
| Synopsis | Hollywood wants to film a movie about Plastic Man. |
| Genre | Superhero |
| Script | Jack Cole |
| Pencils | Jack Cole |
| Inks | Jack Cole |
| Letters | Jack Cole |
| Reprinted | in Plastic Man Archives (DC, 1998 series) #2 (December 2000) |
| Genre | gag |
| Script | Joe Devlin ? |
| Pencils | Joe Devlin |
| Inks | Joe Devlin |
| Characters | Destiny |
| Genre | detective; superhero |
| Pencils | Jack Keller? |
| Inks | Jack Keller? |
| Characters | Flatfoot Burns |
| Genre | humor; detective |
| Pencils | Milt Stein |
| Inks | Milt Stein |
| Characters | Spirit [Denny Colt] |
| Genre | Superhero |
| 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) #2/16/1941 |
| Script | Robert Hyatt ? |
| Letters | typeset |
| Notes | Dick Mace text story. |
| Characters | Human Bomb [Roy Lincoln] |
| Genre | superhero |
| Script | Paul Gustavson |
| Pencils | Paul Gustavson |
| Inks | Paul Gustavson |
| Characters | Burp the Twerp |
| Genre | gag |
| Script | Jack Cole |
| Pencils | Jack Cole [Ralph Johns] |
| Inks | Jack Cole |
| Letters | Jack Cole |
| Characters | Manhunter [Dan Richards] |
| Genre | superhero |
| Pencils | Al Bryant? |
| Inks | Al Bryant? |