The Funnies is the name of two American publications from Dell Publishing, the first of these a seminal 1920s precursor of comic books, and the second a standard 1930s comic book.
The Funnies #28 (September 13, 1930), cover art by Victor E. Pazmiño (signed).
The Funnies vol. 2, #1 (Oct. 1936), featuring Major Hoople of Gene Ahern's Our Boarding House, cover artist unknown.
Dell Comics was the comic book publishing arm of Dell Publishing, which got its start in pulp magazines. It published comics from 1929 to 1973. At its peak, it was the most prominent and successful American company in the medium. In 1953 Dell claimed to be the world's largest comics publisher, selling 26 million copies each month.
Dell Comics