I purchased it for its nearly hidden “motorcycle” cover by artist Syd Shores.
Published in fall of 1947, its numbering actually continues from Sub-Mariner Comics (Marvel, 1941 series) #23.
Artist Shores established himself in comics working on early Captain America Comics until being called to serve in WWII. This would have been one of the early books he did upon returning from military service. In this regard, it is acts as a very representative example of the industry’s transition from the golden age of WWII superheros into new genres of comics.