After staying up past their bedtimes, SpongeBob and Patrick vow to go for it and stay up All Night. Their mission, to become 'Kings of Night' - and the nocturnal antics that ensue are worth donning those night-vision goggles you've been sitting on. Then, Silver Age legend Ramona Fradon (Plastic Man, Metamorpho) joins with Batman scribe Chuck Dixon to weave a tale of Mermaid Man's run in with true love, in a story we could only call 'The Lovely Lure of Lady Mackeral.' Also in this issue: SpongeBob tries out different shapes to improve business at the Krusty Krabb, and poker-playing Pirates try out a new deck of SpongeBob-themed cards. All this plus 'SpongeFunnies' by James Kochalka (Dragon Puncher), tidal trivia by Maris Wicks (Primates), and a back cover by Eleanor Davis (The Secret Science Alliance)!