
| Serial Number | 79309640 |
| Word Mark | MASHA'S SONGS |
| Filing Date | Wednesday, November 11, 2020 |
| Status | 700 - REGISTERED |
| Status Date | Tuesday, September 21, 2021 |
| Registration Number | 6488838 |
| Registration Date | Tuesday, September 21, 2021 |
| Mark Drawing | 4000 - Illustration: Drawing with word(s) / letter(s) / number(s) in Block form |
| Published for Opposition Date | Tuesday, July 6, 2021 |
| Goods and Services | Artificial coffee; coffee; tea; vegetal preparations for use as coffee substitutes; tea-based beverages; coffee-based beverages; cocoa; rice; tapioca; sago; flour; preparations made from cereals, namely, cereal bars; bread; edible ices; sugar, honey, treacle; yeast; baking powder; almond paste; almond confectionery, namely cakes and cookies; biscuits; cookies; buns; cakes; candy; caramels in the nature of candy; cereal bars; cereal-based snack food; cheeseburgers in the nature of sandwiches; chewing gum; chips namely, potato chips, rice chips in the nature of cereal products; chocolate; chocolate mousses; chocolate beverages with milk; chocolate-based beverages; cocoa beverages with milk; cocoa-based beverages; coffee beverages with milk; confectionery for decorating Christmas trees; confectionery made of sugar; sugar confectionery; corn flakes; maize flakes; crackers; dessert mousses in the nature of confectionery; dough; farinaceous foods, namely food pastes for human consumption; fondants in the nature of confectionery; fruit coulis in the nature of sauces; fruit jellies in the nature of confectionery; golden syrup; groats for human food; halvah; high-protein cereal bars; hominy; ice cream; iced tea; liquorice in the nature of confectionery; non-medicated lozenges in the nature of confectionery; pastilles in the nature of confectionery; macaroni; macaroons in the nature of pastries; malt biscuits; marzipan; molasses for food; muesli; noodle-based prepared meals; oat flakes; oat-based food, namely, oat flakes; oatmeal; pancakes; pastries; pastry dough; peanut confectionery, namely, peanut butter confectionery chips; peppermint sweets; petit-beurre biscuits; petits fours in the nature of cakes; pies; pizzas; popcorn; pralines; puddings; ravioli; rice cakes; rice-based snack food; rusks; sandwiches; sauces in the nature of condiments; sherbets in the nature of ices; sorbets in the nature of ices; spaghetti; stick liquorice in the nature of confectionery; sugar; sweetmeats being candies; tarts; unroasted coffee; waffles; frozen yoghurt in the nature of confectionery ices; frozen yogurt in the nature of confectionery ices |
| Goods and Services | Education services, namely, providing on-line interactive children's stories; providing of training in the field of math; entertainment, namely, production of motion picture films and motion picture film distribution services rendered through the media of cable television, broadcast television, and the Internet; organizing community sporting and cultural activities; amusement centers; production of music; game services provided on-line from a computer network in the nature of providing on-line computer games; providing on-line electronic publications, not downloadable in the nature of books, magazines in the field of children's entertainment; theatre productions; presentation of live show performances; television entertainment namely, entertainment services in the nature of ongoing television programs in the field of children's entertainment; film production, other than advertising films; videotape film production; organization of cultural and educational activities, namely, organization of exhibitions for cultural or educational purposes; organising of sporting activities and competitions; production, post-production, editing and distribution of animated films and TV series; providing amusement parks; providing amusement arcade services; booking of seats for shows; cinema presentations in the nature of cinema theaters; movie theatre presentations; circuses; club services for entertainment or educational purposes, namely, dance clubs, social club services, namely, arranging, organizing, and hosting social events, get-togethers, and parties for club members; arranging and conducting of concerts; dubbing; entertainer services, namely, live, televised and movie appearances by a professional entertainer; providing entertainment information; holiday camp services; providing karaoke services; providing on-line music, not downloadable; providing on-line videos, not downloadable in the field of children's entertainment; mobile library services; bookmobile services; music composition services for others; nursery schools; organization of competitions for education or entertainment namely, organisation of sports competitions; organization of exhibitions for cultural or educational purposes; organization of fashion shows for entertainment purposes; organization of shows for entertainment purposes, namely impresario services; party planning ; publication of books; publication of electronic books and journals on-line; radio entertainment production; production of radio and television programmes; providing recreation facilities; recreation information; scriptwriting services other than for advertising purposes; subtitling; presentation of animated films and TV series |
| Goods and Services | 3D spectacles; abacuses; printed or downloadable animated cartoons; audio-and video-receivers; baby monitors; bags specially adapted for laptops; battery chargers; binoculars; electric buzzers; calculating machines; pocket calipers for measuring; cameras for use in photography; cases especially made for photographic apparatus and instruments; cassette players; cell phone straps; compact discs in the nature of audio-video equipment featuring music, cartoon; compact discs featuring music, cartoon; compact disc players; compasses in the nature of measuring instruments; recorded or downloadable computer game software; computer software, recorded for playing computer games; computer programmes , recorded for playing computer games; downloadable computer programsfor the collection, editing, organizing, modifying, book marking, transmission, storage, and sharing of data and information; computer keyboards; computer peripheral devices; computer memory devices; computers; decorative magnets; digital photo frames; downloadable music files; downloadable image files; downloadable ring tones for mobile phones; DVD players; electronic publications, downloadable, in the nature of books, magazines in the field of children's entertainment; electronic notice boards; electronic pens for use with visual display units; electronic pocket translators; electronic agendas; electronic book readers; eyeglass cases; pince-nez cases; flashing safety lights in the nature of luminous signals; safety blinkers in the nature of signalling lights; goggles for sports; hands free kits for phones; headphones; identity cards, magnetic; interfaces for computers; juke boxes for computers; laptop computers; light-emitting electronic pointers; loudspeakers; magnets; mathematical instruments, namely, calculators, kits comprised of calculators, measuring rulers, drawing compasses and protractors; megaphones; microphones; microscopes; mirrors namely, signal mirrors, inspection mirrors; monitors for use with computer programs; monitors in the nature of computer hardware; mouse in the nature of computer peripherals; mouse pads; pocket calculators; portable telephones; portable media players; projection apparatus namely, projection screens, transparency projection apparatus; protective helmets; protective helmets for sports; radios; optical readers in the nature of data processing equipment; record players; rulers in the nature of measuring instruments; scales; traffic signals, luminous or mechanical; sleeves for laptops; smartphones; sound transmitting apparatus; spectacle cases; sunglasses; switches, electric; tablet computers; teaching apparatus namely, computers; telephone apparatus; telescopes; television apparatus for projection purposes; temperature indicators; blank USB flash drives; blank video cassettes; video game cartridges; video screens; video baby monitors; walkie-talkies |
| Goods and Services | Leather and imitations of leather; animal skins and hides; trunks and travelling bags; pocket wallets; credit and business card cases in the nature of notecases; handbags, purses and wallets; music cases; handbags; beach bags; school bags; school satchels; umbrellas and parasols; walking sticks; whips; harnesses; saddlery |
| Goods and Services | Toys, games, playthings and novelties, namely, dolls, stuffed toys, board games and card games; gymnastic and sporting articles, namely, gymnastic apparatus; decorations for Christmas trees; air pistols in the nature of toys; arcade video game machines; artificial fishing bait; artificial snow for Christmas trees; backgammon games; bags especially designed for skis and surfboards; balls for games; baseball gloves; bells for Christmas trees; bingo cards; board games; bob-sleighs; body boards; bows for archery; building blocks in the nature of toys; building games; butterfly nets; candle holders for Christmas trees; chess games; chessboards; Christmas trees of synthetic material; Christmas tree stands; confetti; counters in the nature of discs for games; cricket bags; cups for dice; darts; dice; dolls; dolls' feeding bottles; dolls' houses; dolls' rooms; dolls' beds; dolls' clothes; dominoes; draughts boards; checkerboards; draughts sets in the nature of games; checkers in the nature of games; edges of skis; elbow guards in the nature of sports articles; explosive bonbons in the nature of Christmas crackers; cosaques in the nature of toy fireworks; flippers for swimming; swimming webs in the nature of flippers; flying discs in the nature of toys; apparatus for games adapted for use with television receivers only; gloves for games, namely, baseball gloves; gut for rackets; appliances for gymnastics; hockey sticks; ice skates; jigsaw puzzles; kaleidoscopes; kite reels; kites; knee guards in the nature of sports articles; in-line roller skates; mah-jong; marbles for games; toy face masks; mobiles in the nature of toys; nets for sports; novelty toys for parties, namely, novelty plush toys; ornaments for Christmas trees, except illumination articles and confectionery; paper party hats; paragliders; parlour games; parlor games; play balloons; playing balls; playing cards; plush toys; portable games with liquid crystal displays; practical jokes, namely, novelty toys for playing jokes; puppets; marionettes; quoits; rackets, namely, tennis rackets; bats for games; radio-controlled toy vehicles; baby rattles being playthings; ring games; rocking horses; roller skates; scale model vehicles; scale model kits in the nature of toys; scooters in the nature of toys; scratch cards for playing lottery games; shin guards in the nature of sports articles; shuttlecocks; skating boots with skates attached; ski bindings; skis; skittles in the nature of games; party favors in the nature of small toys; ninepins; skittles; sleds in the nature of sports articles; slides in the nature of playthings; sling shots in the nature of sports articles; snow globes; snowboards; snowshoes; soap bubbles makers in the nature of toys; sole coverings for skis; spinning tops in the nature of toys; strings for rackets; stuffed toys; surfboards; swimming jackets; swimming belts; swimming kick boards; swimming pools in the nature of play articles; swings; teddy bears; theatrical masks; toy pistols; toy masks; toy vehicles; toy models; toy figures; toys for domestic pets; toys, namely, puppets and accessories therefor; stress relief exercise balls; stress relief balls for hand exercise; trampolines; video game machines; water wings; swimming floats; bathing floats; playsets for action figures |
| Goods and Services | Adhesive bands for stationery or household purposes; adhesive tape dispensers in the nature of office requisites; adhesive tapes for stationery or household purposes; adhesives in the nature of glues for stationery or household purposes; advertisement boards of paper or cardboard; albums, namely, stamp albums, coin albums, sticker albums, photo albums; scrapbooks; printed almanacs; printed announcement cards in the nature of stationery; aquarelles; watercolors in the nature of paintings; watercolours in the nature of paintings; printed arithmetical tables; printed calculating tables; artists' watercolor saucers; artists' watercolour saucers; watercolor or watercolour saucers for artists; printed atlases; bags in the nature of envelopes and pouches of paper or plastics, for packaging; bibs of paper; blackboards; printed booklets in the field of children's entertainment; bookmarkers; printed books in the field of children's literature; bottle envelopes of cardboard or paper; bottle wrappers of cardboard or paper; boxes of cardboard or paper; desktop cabinets for stationery in the nature of office requisites; printed calendars; canvas for painting; cardboard tubes; cardboard; printed catalogues in the field of children's entertainment and playthings; charcoal pencils; chart pointers, non-electronic; clipboards; clips for offices, namely, paper clips; staples for offices; coasters of paper; printed comic books; compasses for drawing; conical paper bags; copying paper in the nature of stationery; correcting fluids for type and documents in the nature of office requisites; correcting tapes for type and documents in the nature of office requisites; document and notebook covers in the nature of stationery; coin wrappers; desk mats; document files in the nature of stationery; document holders in the nature of stationery; drawing boards; drawing instruments; drawing materials, namely, drawing pens, drawing templates, drawing pencils, drawing brushes, drawing pins, and drawing instruments; drawing pads; drawing pens; drawing pins; thumbtacks; drawing rulers; drawing sets, comprised of pens, pencils and drawing boards; elastic bands for offices; engraving plates; print or photo engravings; envelopes in the nature of stationery; erasing products, namely, erasers, chalk erasers, erasing shields; etchings; face towels of paper; figurines in the nature of statuettes of papier mâché; document files in the nature of office requisites; flower-pot covers of paper; covers of paper for flower pots; printed informational flyers featuring children's entertainment; document folders in the nature of stationery; folders for papers; jackets for papers; fountain pens; glue for stationery or household purposes; pastes for stationery or household purposes; graphic prints; printed greeting cards; gummed cloth for stationery purposes; gums in the nature of adhesives for stationery or household purposes; handkerchiefs of paper; printed index cards in the nature of stationery; indexes, namely, index dividers; ink for pens; inkstands; paper labels, not of textile; letter trays; loose-leaf binders; luminous paper; printed magazines in the nature of periodicals in the field of children's entertainment; marking chalk; marking pens in the nature of stationery; modelling clay; modelling materials, namely, art and craft paint kits, colour art and craft sand, art and craft glue for household use, moulds for modelling clay; modelling paste; modelling wax, not for dental purposes; moulds for modelling clays in the nature of artists' materials; molds for modelling clays in the nature of artists' materials; printed musical greeting cards; napkins of paper for removing make-up; tissues of paper for removing make-up; printed newspapers; printed note books; office requisites, except furniture, namely, desktop cabinets for stationery; packaging material made of starches in the nature of a paper substitute for food, beverages and consumer products; printed pads in the nature of stationery; page holders; paint boxes for use in school; paint trays; paintbrushes; painters brushes; painters easels; paintings, framed or unframed; palettes for painters; printed pamphlets in the field of children's entertainment; paper gift wrapping bows; paper clasps; hand-held paper knives; paper cutters in the nature of office requisites; paper gift wrapping ribbons; paper sheets in the nature of stationery; paper-clips; papier mache; pastels in the nature of crayons; printed patterns for dressmaking; printed patterns for making clothes; pen cases; boxes for pens; pen clips; pen wipers; pencil holders; pencil lead holders; pencil leads; pencil sharpeners, electric or non-electric; pencil sharpening machines, electric or non-electric; pencils; penholders; pens in the nature of office requisites; printed periodicals in the field of children's entertainment; photo-engravings; photograph stands; printed photographs; pictures in the nature of drawings and paintings; placards of paper or cardboard; place mats of paper; plastics, namely, plastic sheets for modelling; portraits in the nature of drawings and paintings; postage stamps; printed postcards; printed posters; printed publications in the nature of books, magazines in the field of children's entertainment; printed timetables; printed prospectuses in the field of children's entertainment; paper hole punches in the nature of office requisites; rubber erasers; school supplies in the nature of stationery; seals in the nature of sealing stamps; self-adhesive tapes for stationery or household purposes; printed song books; square rulers for drawing; stationery; steel pens; stencil cases; stencil plates; stencils; stencils in the nature of stationery; stickers in the nature of stationery; table linen of paper; table napkins of paper; tablecloths of paper; tablemats of paper; tags for index cards; teaching materials except apparatus, namely, printed materials in the nature of books in the field of children's entertainment; terrestrial globes; printed tickets; toilet paper; hygienic paper; towels of paper; tracing cloth; collectible printed trading cards other than for games; printers' type in the nature of numerals and letters; printed letters in the nature of printers' type; wrapping paper; packing paper; writing board erasers; writing brushes; writing cases for pens and pencils; writing cases in the nature of stationery; writing chalk; writing instruments; writing materials, namely, pens; writing or drawing books; writing paper; writing slates |
| Goods and Services | Telecommunications, namely, telecommunication services in the nature of transmission of voice, data, graphics, sound and video by means of broadband power line or wireless networks; cable television broadcasting; computer aided transmission of messages and images; providing information in the field of telecommunications; providing internet chatrooms; providing online forums for transmission of messages among computer users; radio broadcasting; satellite transmission; providing telecommunications connections to a global computer network; telecommunications routing and junction services; television broadcasting; transmission of greeting cards online; transmission of digital files; providing user access to global computer networks; voice mail services; wireless broadcasting; video-on-demand transmission, video streaming of independent films; transfer and dissemination of information and data via computer networks and the Internet, namely providing multiple use access to global computer information networks for the transfer and dissemination of a wide range of information |
| Goods and Services | Clothing excluding sleepwear, namely, tops, bottoms; headgear, namely headwear; footwear; bandanas in the nature of neckerchiefs; body linen in the nature of garments; underclothing namely, under garments; underwear; half-boots; neckties; vests; waistcoats; hosiery; tights; combinations being a clothing article; bathing suits; swimsuits; masquerade costumes; beach clothes namely, beach hats, swimsuits; jackets in the nature of clothing; ear muffs in the nature of clothing; t-shirts; socks; gloves in the nature of clothing; scarves; braces for clothing in the nature of suspenders; suspenders; dresses; aprons in the nature of clothing; sashes for wear |
| Goods and Services | Vehicles, namely, land vehicles, boats, airplanes; apparatus for locomotion by land, air or water, namely, land vehicles, boats, airplanes; pushchairs; strollers; bicycles; tricycles; sleighs in the nature of vehicles for transport purposes; kick sledges in the nature of sleds for transport purposes; baby carriages; prams |
| Goods and Services | Awnings of textile or synthetic materials; awnings of synthetic materials; awnings of textile; bags in the nature of envelopes and pouches of textile, for merchandise packaging; non-metal bands for wrapping or binding; body bags; sacks or bags of textile, for merchandise packaging; tents; vehicle covers, not fitted; wrapping or binding bands, not of metal |
| International Class | 009 - Scientific, nautical, surveying, photographic, cinematographic, optical, weighing, measuring, signalling, checking (supervision), life-saving and teaching apparatus and instruments; apparatus and instruments for conducting, switching, transforming, accumulating, regulating or controlling electricity; apparatus for recording, transmission or reproduction of sound or images; magnetic data carriers, recording discs; automatic vending machines and mechanisms for coin operated apparatus; cash registers, calculating machines, data processing equipment and computers; fire extinguishing apparatus. |
| US Class Codes | 021, 023, 026, 036, 038 |
| Class Status Code | 6 - Active |
| Class Status Date | Friday, April 30, 2021 |
| Primary Code | 009 |
| First Use Anywhere Date | NOT AVAILABLE |
| First Use In Commerce Date | NOT AVAILABLE |
| International Class | 012 - Vehicles; apparatus for locomotion by land, air, or water. |
| US Class Codes | 019, 021, 023, 031, 035, 044 |
| Class Status Code | 6 - Active |
| Class Status Date | Friday, April 30, 2021 |
| Primary Code | 012 |
| First Use Anywhere Date | NOT AVAILABLE |
| First Use In Commerce Date | NOT AVAILABLE |
| International Class | 016 - Paper, cardboard and goods made from these materials, not included in other classes; printed matter; bookbinding material; photographs; stationery; adhesives for stationery or household purposes; artists' materials; paint brushes; typewriters and office requisites (except furniture); instructional and teaching material (except apparatus); plastic materials for packaging (not included in other classes); printers' type; printing blocks. |
| US Class Codes | 002, 005, 022, 023, 029, 037, 038, 050 |
| Class Status Code | 6 - Active |
| Class Status Date | Friday, April 30, 2021 |
| Primary Code | 016 |
| First Use Anywhere Date | NOT AVAILABLE |
| First Use In Commerce Date | NOT AVAILABLE |
| International Class | 018 - Leather and imitations of leather, and goods made of these materials and not included in other classes; animal skins, hides; trunks and traveling bags; umbrellas, parasols and walking sticks; whips, harness and saddlery. |
| US Class Codes | 001, 002, 003, 022, 041 |
| Class Status Code | 6 - Active |
| Class Status Date | Friday, April 30, 2021 |
| Primary Code | 018 |
| First Use Anywhere Date | NOT AVAILABLE |
| First Use In Commerce Date | NOT AVAILABLE |
| International Class | 022 - Ropes, string, nets, tents, awnings, tarpaulins, sails, sacks and bags (not included in other classes); padding and stuffing materials (except of rubber or plastics); raw fibrous textile materials. |
| US Class Codes | 001, 002, 007, 019, 022, 042, 050 |
| Class Status Code | 6 - Active |
| Class Status Date | Friday, April 30, 2021 |
| Primary Code | 022 |
| First Use Anywhere Date | NOT AVAILABLE |
| First Use In Commerce Date | NOT AVAILABLE |
| International Class | 025 - Clothing, footwear, headgear. |
| US Class Codes | 022, 039 |
| Class Status Code | 6 - Active |
| Class Status Date | Friday, April 30, 2021 |
| Primary Code | 025 |
| First Use Anywhere Date | NOT AVAILABLE |
| First Use In Commerce Date | NOT AVAILABLE |
| International Class | 028 - Games and playthings; gymnastic and sporting articles not included in other classes; decorations for Christmas trees. |
| US Class Codes | 022, 023, 038, 050 |
| Class Status Code | 6 - Active |
| Class Status Date | Friday, April 30, 2021 |
| Primary Code | 028 |
| First Use Anywhere Date | NOT AVAILABLE |
| First Use In Commerce Date | NOT AVAILABLE |
| International Class | 030 - Coffee, tea, cocoa, sugar, rice, tapioca, sago, artificial coffee; flour and preparations made from cereals, bread, pastry and confectionery, ices; honey, treacle; yeast, baking powder; salt, mustard; vinegar, sauces (condiments); spices; ice. |
| US Class Codes | 046 |
| Class Status Code | 6 - Active |
| Class Status Date | Friday, April 30, 2021 |
| Primary Code | 030 |
| First Use Anywhere Date | NOT AVAILABLE |
| First Use In Commerce Date | NOT AVAILABLE |
| International Class | 038 - Services allowing people to communicate with another by a sensory means. |
| US Class Codes | 100, 101, 104 |
| Class Status Code | 6 - Active |
| Class Status Date | Friday, April 30, 2021 |
| Primary Code | 038 |
| First Use Anywhere Date | NOT AVAILABLE |
| First Use In Commerce Date | NOT AVAILABLE |
| International Class | 041 - Education; providing of training; entertainment; sporting and cultural activities. |
| US Class Codes | 100, 101, 107 |
| Class Status Code | 6 - Active |
| Class Status Date | Friday, April 30, 2021 |
| Primary Code | 041 |
| First Use Anywhere Date | NOT AVAILABLE |
| First Use In Commerce Date | NOT AVAILABLE |
| Party Name | Animaccord LTD |
| Party Type | 30 - Original Registrant |
| Legal Entity Type | 99 - Other |
| Address | CY |
| Party Name | Animaccord LTD |
| Party Type | 20 - Owner at Publication |
| Legal Entity Type | 99 - Other |
| Address | CY |
| Party Name | Animaccord LTD |
| Party Type | 10 - Original Applicant |
| Legal Entity Type | 99 - Other |
| Address | CY |
| Event Date | Event Description |
| Monday, April 4, 2022 | FINAL DECISION TRANSACTION PROCESSED BY IB |
| Thursday, March 10, 2022 | FINAL DISPOSITION NOTICE SENT TO IB |
| Thursday, March 10, 2022 | FINAL DISPOSITION PROCESSED |
| Tuesday, December 21, 2021 | FINAL DISPOSITION NOTICE CREATED, TO BE SENT TO IB |
| Tuesday, September 21, 2021 | REGISTERED-PRINCIPAL REGISTER |
| Tuesday, July 6, 2021 | OFFICIAL GAZETTE PUBLICATION CONFIRMATION E-MAILED |
| Tuesday, July 6, 2021 | PUBLISHED FOR OPPOSITION |
| Wednesday, June 16, 2021 | NOTIFICATION OF NOTICE OF PUBLICATION E-MAILED |
| Tuesday, June 1, 2021 | APPROVED FOR PUB - PRINCIPAL REGISTER |
| Tuesday, June 1, 2021 | EXAMINER'S AMENDMENT ENTERED |
| Tuesday, June 1, 2021 | NOTIFICATION OF EXAMINERS AMENDMENT E-MAILED |
| Tuesday, June 1, 2021 | EXAMINERS AMENDMENT E-MAILED |
| Tuesday, June 1, 2021 | EXAMINERS AMENDMENT -WRITTEN |
| Monday, May 31, 2021 | REFUSAL PROCESSED BY IB |
| Tuesday, May 18, 2021 | TEAS/EMAIL CORRESPONDENCE ENTERED |
| Tuesday, May 18, 2021 | CORRESPONDENCE RECEIVED IN LAW OFFICE |
| Tuesday, May 18, 2021 | TEAS RESPONSE TO OFFICE ACTION RECEIVED |
| Monday, May 10, 2021 | NON-FINAL ACTION MAILED - REFUSAL SENT TO IB |
| Monday, May 10, 2021 | REFUSAL PROCESSED BY MPU |
| Saturday, May 8, 2021 | NON-FINAL ACTION (IB REFUSAL) PREPARED FOR REVIEW |
| Friday, May 7, 2021 | NON-FINAL ACTION WRITTEN |
| Tuesday, May 4, 2021 | APPLICATION FILING RECEIPT MAILED |
| Saturday, May 1, 2021 | ASSIGNED TO EXAMINER |
| Friday, April 30, 2021 | NEW APPLICATION OFFICE SUPPLIED DATA ENTERED IN TRAM |
| Thursday, April 29, 2021 | SN ASSIGNED FOR SECT 66A APPL FROM IB |