The actual explanation/origin of how Garret comes to wear the Beetle guise is not told here, and it's a story that will have to wait for another time.
What we do get is the first use of "Danny boy", Mannigan's reason for hunting the Beetle (and Garret's good humored reaction to it), and the idea of a "girl reporter"--which will become an integral part of the Beetle mythos.
No gadgets are used this time. The costume used in this story is much the same as the previous one, with the exception of a blue belt, and the beetle emblem clearly blue on the yellow buckle.
The cover is an exemplary rendering by Lou Fine, while the new story is written (most likely) by Will Eisner. Art chores go to Eisner on pencil layouts, with Charles Nicholas on finishes and inks.