This is Flash #20 from DC Comics, published in 1988 as part of the second volume of The Flash series. The cover features a disheveled Wally West wearing his Flash costume beneath a tattered overcoat, seated against a graffiti-covered brick wall in what appears to be a down-and-out scenario. The cover headline reads 'Down and Out?' with graffiti details including 'The Aliens Are Coming' and 'Barbara Loves Karl.' The issue was created by writer William Messner-Loebs with art by Greg La Rocque and Larry Mahlstedt. It carries the Comics Code Authority seal and is priced at $1.00 (US). This era of The Flash is well-regarded among DC Bronze/Copper Age collectors for its grounded, character-driven storytelling under Messner-Loebs' run.