.

Wow, here's the cover from 1976 for the unpublished Kirby story "The Seal Men's War On Santa Claus".
The unpublished cover for what would have been SANDMAN 7 is by Giffen/Royer, that I've never seen till today !
https://www.comicartfans.com/GalleryPiece.asp?Piece=1870027

The Kirby story (witthout the Giffen cover) saw print in CANCELLED COMIC CAVALCADE in limited Xerox form in 1978, in the wake of he DC Implosion.

The story finally saw widespread print in color (but without the Giffen cover) in BEST OF DC digest issue 22, cover-dated March 1982.
https://www.mycomicshop.com/search?TID=184981
https://offthebeatenpanel.blogspot.com/2013/12/hidden-gems-sandman-saves-christmas-in.html (full story)

And more recently saw print in two Kirby Omnibus hardcovers,
JACK KIRBY OMNIBUS hardcover, vol 2 in 2013,
https://www.mycomicshop.com/search?TID=22105329

and DC UNIVERSE, THE BRONZE AGE OMNIBUS by Jack Kirby, in 2019.
https://www.mycomicshop.com/search?TID=49306969

Maybe this cover is in one of the Omnibus hardcovers, I haven't seen a physical copy of them, but I can verify it's not in CANCELLED COMIC CAVALCADE or BEST OF DC 22.

So this is quite a find, some lost Giffen, on an important lost issue !