Observes corresponding respects (7)

I believe the answer is:

regards

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This clue could be a double definition.

'observes' is the first definition.
(I've seen this before)

'corresponding respects' is the second definition.
'regards' can be an answer for 'respects' ('regard' can be a synonym of 'respect'). I'm unsure of the 'corresponding' bit.

Can you help me to learn more?

(Other definitions for regards that I've seen before include "with respect" , "what to put before signature?" , "Gazes at; compliments" , "Heeds" , "Observes" .)

I've seen this clue in The Irish Independent.

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