The label creators dropped the ball on this one. The only other copy on the census, a Universal 7.0, lists this as a Spanish reprint of SSM27, which is the more common way of indexing the foreign reprints. Of course, the Universal label also says it's from Mexico (it's Spain) & neither label mentions this contains both SSM27&28. The latter being more factually significant as it captures both issues of Frank Miller's first Daredevil story arc. I also think the cover art is redrawn by a Spanish artist, which is quite common. It's hard to say for sure unless the artist changes something, which is also pretty common, but this is a straight copy IMO. Super happy with an 8.5 on this one. Anyone who's ever shopped for these reprints will understand that excitement.