In Skalda73 's collection                        
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                                The Sandman of the 1970s was created by Joe Simon and Jack Kirby. [...] In the final Fleischer-Kirby-created adventure (intended for The Sandman #7 but published in The Best of DC #22)[4] he even assists the legendary Santa Claus against a menacing band of Seal Men who are angry about being sent the wrong gifts during the previous Christmas.
https://en.wikipedia.org/wiki/Sandman_(DC_Comics)
Originally scheduled to be published in The Sandman (DC, 1974 series) #7, and then scheduled to be integrated into a 25-page story in Kamandi, the Last Boy on Earth (DC, 1972 series) #61, but both comics were cancelled before these issues were published.
                        https://en.wikipedia.org/wiki/Sandman_(DC_Comics)
Originally scheduled to be published in The Sandman (DC, 1974 series) #7, and then scheduled to be integrated into a 25-page story in Kamandi, the Last Boy on Earth (DC, 1972 series) #61, but both comics were cancelled before these issues were published.
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                About Jack Kirby
Jack Kirby ( August 28, 1917 – February 6, 1994), born Jacob Kurtzberg, was an American comic book artist, writer, and editor widely regarded as one of the medium's major innovators and one of its most prolific and influential creators.
                                 
                     
                             
                                             
                                             
                                            