| Issue | #21 |
| Published | June 1950 |
| Cover Price | 0.10 USD |
| Editing | ? |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Reprinted | in Art of Will Eisner, The (Kitchen Sink Press, Inc., 1982 series) #1 |
| Characters | P'Gell (Intro) |
| Script | Will Eisner |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Letters | Martin DeMuth |
| Notes | aka "Meet P'Gell" |
| Reprinted | From Spirit, The (Register and Tribune Syndicate, 1940 series) #10/6/1946 |
| Script | Will Eisner |
| Pencils | Will Eisner; John Spranger? |
| Inks | Will Eisner |
| Letters | Martin DeMuth |
| Notes | aka "The Rubber Band" |
| Reprinted | From Spirit, The (Register and Tribune Syndicate, 1940 series) #6/23/1946 |
| Script | Will Eisner |
| Pencils | Will Eisner; John Spranger? |
| Inks | Will Eisner |
| Letters | Martin DeMuth |
| Notes | aka "Poole's Toadstool Facial Cream" |
| Reprinted | From Spirit, The (Register and Tribune Syndicate, 1940 series) #6/9/1946 |
| Genre | humor; detective |
| Script | Al Stahl |
| Pencils | Al Stahl |
| Inks | Al Stahl |
| Genre | humor; detective |
| Script | Al Stahl |
| Pencils | Al Stahl |
| Inks | Al Stahl |
| Genre | gag |
| Script | Bernard Dibble |
| Pencils | Bernard Dibble |
| Inks | Bernard Dibble |