Cover states "Based on characters created by A.A. Milne".
Cover code: 90299-012. One of several scarce Whitman bagged issues of later 1980.
No American reprints of the cover and interior comic stories exist. This scarce issue is the only place this content appears in the USA.
No cover date appears on cover or in indicia. Publication date is derived from the last three digits of the cover code (012 = December, 1980). On sale date (month and year) is derived from the issue code appearing in the bottom tier of page one (8010 = October, 1980).

Unexpected literary reference: When Pooh is acting as police chief, he corners a cookie-thieving culprit in a cave. He hesitates before proceeding, saying the following: "Er... As policer chief, I mustn't scare easily! COURAGE, Pooh... Put on your red, white and blue badge of courage!" -- A reference to "The Red Badge of Courage" (1894), a novel by author Stephen Crane (1871-1900) set during the Revolutionary War.


An unusual story for Western Publishing in that it directly references a story in a previous issue, Walt Disney Winnie-the-Pooh (Western, 1977 Series) #2 (May 1977) https://www.comics.org/issue/31071/#195020 and, in an instance of continuity worthy of the "Big Two" comics publishers, spends a full page recapping that story in flashback.
Eep of the Gra would later appear in issues 25 and 28.