Scripter Gardner Fox reports writing and being paid for the unpublished JSA tale, "The Men of Magnifica," in November of 1945, he believes for All-Star #38. Clearly, the basic structure and other elements of that story are found in the "5 Drowned Men." Thus this issue's story is most likely a drastically revised script by Julius Schwartz, with some re-writing by Robert Kanigher, of that story.