What's New in Your Collection?

Here's an unpublished 6 page story from 1978 intended for the B&W Marvel Preview magazine. I guess it was reported lost in a fire, and so became a tax write off. Later it was "found" and returned to Mike Royer, who recently sold them to me.

I wonder who actually owns the "rights" to it now. Marvel returned them to Mike because they couldn't use them since they were reported lost.