writing the grounds of, and the materials used by him in arriving at his decision. (2) Subject to subregulation (1) in a case where the Registrar makes any requirements to which the applicant does not object, the applicant shall comply therewith before the Registrar issues such statement in writing. The date when such statement is sent to the applicant shall be deemed to be the date of the Registrar's decision for the purpose of appeal. 31. Disclaimer The Registrar may call upon the applicant to insert in his application such disclaimer as the Registrar may think fit, for the public to understand what are the applicant's rights, if his mark is registered. 32. Advertisement of an application When the Registrar has accepted an application for the registration of a mark or of a series of marks absolutely or has accepted it subject to conditions or limitations to which the applicant does not object, he shall promptly, advertise it in the Trade and Service Marks Journal. 33. Advertisements of corrections and rectifications The Registrar shall in like manner promptly advertise any rectifications and corrections of marks made under sections 36 and 39 of the Act. 34. Opposition Any person may within sixty days from the date of any advertisement in the Trade and Service Marks Journal of an application for registration of a mark give notice on Form TM/SM 5 to the Registrar of opposition to the registration. 35. Notice of opposition The notice shall include a statement of the grounds upon which the opponent objects to the registration. If registration is opposed on the ground that the mark resembles marks already on the register, the numbers of such marks and the numbers of the Journals in which they have been advertised shall be set out. The notice shall be accompanied by a duplicate which the Registrar shall forthwith send to the applicant. 36. Counter-statement Within sixty days from the receipt of such duplicate the applicant shall send to the Registrar a counter-statement on Form TM/SM 6 setting out the grounds on which he relies as supporting his application. The applicant shall also set out what facts if any, alleged in the notice of opposition he admits. The counter-statement shall be accompanied by a duplicate. 37. Evidence in support of opposition Upon receipt of the counter-statement and duplicate the Registrar shall forthwith send the duplicate to the opponent and within sixty days from the receipt of the duplicate the opponent shall leave with the Registrar such evidence by way of statutory declaration, as he may desire to adduce in support of his opposition and shall deliver to the applicant copies thereof. 38. Evidence in support of application If an opponent leaves no evidence, he shall, unless the Registrar otherwise directs, be deemed to have abandoned his opposition but, if he does leave evidence, then, within sixty days from the receipt of the copies of declarations, the applicant shall leave with the Registrar such evidence by way of statutory declaration as he desires to adduce in support of his application and shall deliver to the opponent copies. 39. Evidence in reply by opponent Within two months from the receipt by the receipt by the opponent of the copies of the applicant's declarations the opponent may leave with the Registrar evidence by statutory declaration in reply, and shall deliver to the applicant copies. This evidence