Synopsis: Godzilla comes ashore in Seattle, destroying everything in his path. Meanwhile, aboard the S.H.I.E.L.D. helicarrier, Dum Dum Dugan confers with the Takiguchi contingent about the nature of Godzilla, and young Rob Takiguchi reveals himself to be a G-sympathizer. Godzilla approaches Seattle's Space Needle, but is diverted when S.H.I.E.L.D. first blows up the city's power plant (the city council was waiting too long to decide to turn off the grid), then lures the monster away with a chain of flashing lights (in a possible homage to Godzilla Raids Again). S.H.I.E.L.D.'s block-busters knock Godzilla into the ocean, and he swims away.
High Point: It's not a good sign when the best part of the story is another flashback--this time showing Godzilla battling non-Toho 'kaiju' and crushing Tokyo. The inclusion of the Diet Building is a nice touch, but the rest of that particular panel is marred by a very unusual perspective that makes it appear that Godzilla has tripped and is crawling along on all fours. Weird.
Low Point: Godzilla gets "bonked" off a cliff by giant S.H.I.E.L.D. sling-shot blocks. Yes, you read that right.
"Hmmm" Moment: The cover shows Godzilla effortlessly gnawing on the Space Needle, which is approximately 180 meters tall, making Marvel G almost twice as big as his largest Toho screen incarnation. Another "hmmm": the cover scene never takes place in the story (the Big G never snaps the Space Needle in two; it is clearly still intact when he is mesmerized by the S.H.I.E.L.D. light show).
Bottom Line: For the second time in two issues, S.H.I.E.L.D. battles Godzilla to a draw--not exactly an exciting pattern. A few interesting tidbits emerge (Tony Stark is named as a key player in the construction of the secret anti-G weapon; Rob Takiguchi claims (in his thoughts) to "understand Godzilla"), but they are not enough to add momentum to the plot. If anything, "Seattle Under Siege" seems like the second half of the first issue (or maybe issue #1.5) because nothing different really happens.