In part 3 of the epic 'Showdown at the Shady Shoals,' SpongeBob says he knows how the first meeting between Mermaid Man and the sea-king Viro Reganto must have gone down. How does he know? Because he's their biggest fan! Thus unfolds a spazzy, sponge-woven tale of underwater super villains and the power of friendship-all deliriously delineated by Jerry Ordway. Plus: This issue also features a round up of Wild West yarns - you know, the kind that take place underwater! First a mechanical bucking seahorse becomes the biggest fad - and the biggest rip-off - at the Krusty Krab in 'Shucking Seahorse'! And in 'Mixed Signals' we find out what happens when bubble signals go wrong on the ocean prairie; and Tim Truman provides a seaweed and spaghetti western-style pin-up of 'The Good, the Pat, and the Squiddy!'