The Punisher: War Zone #3

Direct

Mickey and Johnny Tower (Frank's mob alias) try to cover up the Punisher's knocking over of Carbone operations by framing Sal Carbone. Mickey and Johnny take Sal out to whack him on orders from his brother, Julius, but Sal rabbits from the car and falls under the ice of a frozen lake. They give Julius the news that Sal is dead, little knowing that he was pulled from the ice by an emergency unit still alive.