Who is this is? Inquir'n minds want to know. Okay, just the Cap'n wants to know. Reminds me a lot a Ditko, but then again...no
As I recall this was attributed to BILL SPICER.
Addendum to my first comment : Artisticly it looks a lot like LANDON CHESNEY's work. He did a lot of work with Bill's fanzines so it could be a combination of the both of them. In any regard, it's an awesome cover!
Seems to be a fan artist named Landon Chesney, Cap. Look here: https://pappysgoldenage.blogspot.com/2007/08/number-175-bill-spicers-fantasy.html