Star Wars (1977) #27 and Star Wars: la Guerra de las Galaxias #5 (Ediciones Surco)

Marvel's Star Wars #27 is the penultimate issue of the Valance the bounty hunter story arc.  Valance was an Imperial Stormtrooper who sustained injuries in battle and was rebuilt as a cyborg in order to save his life.  Turning to a life of bounty hunting, Valance learns of Luke Skywalker's devotion to C-3PO and R2-D2 and because of an immense hatred of droids due to his condition, he is intent on finding Luke and killing him.  Issue #27 is where Valance and Luke meet face to face at last!

Luke Skywalker and C-3PO travel to Junction to find supplies needed by the Rebellion including parts to repair R2-D2 after last issue's mishap.  Luke happens to pick the establishment where Valance has been paying the shop keeper to keep an eye out for "a Rebel lad who moves around with a 3PO and R-2 unit in tow."  The shop keeper sends one of his help to inform Valance and Luke quickly learns of the duplicity.  Before Luke can escape, Valance appears at the shop and he and Luke battle.  Luke damages Valance, revealing he is a cyborg.  Just as Valance is about to deliver a killing shot, C-3PO intervenes:

C-3PO: B-Bravery isn't part of my programming, but I can't let you do this, sir!  Not to master Luke!
Luke Skywalker: Threepio...!  I thought you went on to the ship...!  Get out of here... he'll blow you to pieces!
C-3PO: Then his advantage will be gone, master Luke... and you'l be recovered enough to fight.  This time you won't have to have your compassion mistaken for weakness by hesitating...!
Luke Skywalker: Threepio, do I have to give you a direct command...?  Get-
Valance: Madness!  Droids and humans don't behave like this...!  They don't sacrifice themselves for one another!
C-3PO: Perhaps not in your experience, sir.  Certainly it's not widely accepted.  But perhaps if it were-- --even being a cyborg might be easier to bear.
Valance: Enough, robot.  Take young master... master...
C-3PO: Skywalker, sir.
Valance: Take young master Skywalker... pick up his lightsaber... --and get the two of you far, far from my sight!

With that, Valance has a change a heart and decides the Rebel's vision of the future is better than what the Empire has to offer.  In issue #29, Valance dies to keep Luke's name from Darth Vader.

Star Wars #27b - Marvel Comics, U.S. (September 1979)

The cover for Star Wars #27 is a simple one.  Luke is holding his lightsaber with C-3PO looking worried behind him.  The visage of Valance is show in the background.  All of this is on a black, star-filled background.

Star Wars: la Guerra de las Galaxias #5a - Ediciones Surco, Spain (September 1983)
Star Wars #27 and 28

Star Wars: la Guerra de las Galaxias #5 is clearly inspired by the cover to Star Wars #27.  Instead of showing a defiant Luke protecting C-3PO, this cover has Luke running while brandishing his lightsaber and a blaster.  A visage of Valance is in the background, this time looking straight on, and the star-filled background has been replace with a tan wash.

While neither cover is extremely exciting, the art on the Marvel cover is superior to the Ediciones Surco cover.