(Did you mean a letter of comment?)
Brad W. Foster's 2007 one-shot, Locs, played on on the term loc (for "Letter of Comment"). The 5 1/4- x 4 1/4-inch fanzine consisted entirely of illustrations of nonsense phrases beginning with the letters "LOCS" (e.g., "Larry Occasionally Creates...Something"), each by a different fanartist.
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