Issue 27 is pretty simple: Peter Parker visits Uncle Ben's gravestone to wish him a Merry Christmas, and imagines a conversation with him. The issue starts with an adorable young Peter Parker having a snowball fight with Uncle Ben.
Then it changes to adult Peter, playfully tossing a snowball at Ben's gravestone before laying down a present for him.
He can't escape his troubles, no matter how hard he tries. He feels guilty that he loves Mary Jane now, when he never got to tell Gwen he loved her. It's difficult for Peter to move on, when he'll never know if his parents would be proud of him.
But the Uncle Ben moves him to live and be with the people he loves. Christmas is about memories, but it's also about sharing the time with loved ones. So Peter leaves, right after Ben tells him to send his love to Mary Jane.
That night, Peter has a good dream.
Issue 27 was "The Final Curtain," and it was for the creative team, and Spectacular Spider-Man. For an issue that was just an imaginary conversation, it was pretty damn good.
Merry Christmas Uncle Ben.