WHERE MONSTERS DWELL was the longest running of several 1970s Marvel books which reprinted the Atlas fantasy/monster stories from the late 1950s and early 1960s. #36 includes a reprint of the Kirby/Ayers story from STRANGE TALES #97, "The Impossible Tunnel".
The story is about a man who attempts to dig a tunnel underneath the Atlantic (with the odd notion that people would be able to drive from America to Europe. Guess you'd have to build several gas stations down there as well). On the was he and his crew encounter a giant octopus and a utopian civilization, with the usual twist ending results.
This gives Kirby and Ayers a chance to show a lot of the stuff they were so good at drawing, such as the fanciful digging equipment, the giant octopus and a few details of the undersea civilization.
Published July 1975