This is a 1977 Marvel Comics Star Wars #1 (35¢ Reprint Edition).

It is important to distinguish this from the ultra-rare "35¢ Test Market" variant. This specific copy is the Whitman/Multipack Reprint, identifiable by the word "REPRINT" printed vertically next to Luke Skywalker on the left and the blank white UPC box in the bottom left corner. While not the $10,000+ test issue, it remains a highly collectible "Bronze Age" piece that captures the very first comic book appearance of Luke Skywalker and Darth Vader.