Just a couple of random thoughts regarding this issue...
1) I've always liked this cover. It seems to have a certain...creepiness to it. And yellow bra or not, that gal is pretty darn alluring.
2) Yes, the letter by Frank Miller has been confirmed by noted magazine historian Richard Arndt as being from THE Frank Miller. But for my money, the letter from Ernesto Colon is more interesting.
3) This issue, for whatever reason, is notoriously difficult to find in high grade. I've rarely seen one above Very Fine, and I'm pretty sure I messed up badly when I sold a Near Mint copy sometime back in the 1990's for around $25. Ah well, hindsight really is 20/20...