Elsie at the New York World's Fair #[nn]

Copyright: Borden Company.

It's worth noting that Elsie the Cow (licensed by Borden Milk) was at D.S. Publishing http://www.comics.org/publisher/2150/ ... The Elsie there are the titles are from 1949 through 1950 and have cover art and character design extremely similar to the art pictured here.