This is yet another anonymously produced low-cost, low-quality unlicensed Spider-Man coloring book from China. It shares art with the four Spider-Man Coloring Book (China) A-Series books.
These Chinese rip-off books sell for a couple of bucks, and bear no identifying marks that would enable you to track down the publisher. That's hardly surprising, since they are clearly not paying any royalties to Marvel.
This book is center-stapled soft card cover, 7.25" x 10.25". It bears the code "S-002", so perhaps there is an "S-001" out there somewhere that I have yet to encounter.
The interior paper is bleached, though the interior black ink is rather washed out - more "Grey and White" than "Black and White". There are sixteen pages, though there are only eight unique pages to color - each repeated twice.
The actual art work is the same as from the four Spider-Man Coloring Book (China) A-Series books. In general it looks professionally drawn, so I suspect it is simply copied from another company's work, as any "original" Chinese artwork is normally laughably childish.
You'll note that on the sample page I have scanned, "SPIDER-MAN" is printed in reverse. It's clear that whoever produced this book doesn't actually speak English well enough to recognize when characters are back to front. That's pretty indicative of the overall love and care shown to these rip-off products.
Just as ghastly as the other low-price, low-grade, license-breaching rip-off books that preceded it. This little embarrassment doesn't rate more than a single web.