You can tell that this is the SECOND Issue...There is just that bit LESS black on the bottom of the horns.

"Quartermaster's Comment":- I have never been told as to why two issues of this Flash came out.......They are almost the same, save for the fact that the amount of 'Black' to the Horns on the Second Variant.......That is Owen No. F 99......is a little less.
They are a bit trickier to find for some reason. One wore the same for both arms.