28 All the best is more a farewell gesture than best of luck; the former has an air of finality that the latter lacks. If you say " all the best " to someone, there's an expectation that a significant amount of time will pass before you meet one another again. Either way, all the best to you, too … or, all the best to you as well. The first one seems more natural. Nevertheless, I've seen " best " as a closing. I think of it as an abbreviation of " all the best ." Never seen "bests," though. If someone has too little time or concern to spell out the closing they mean - No. Both " best of luck" and "good luck" are conventional phrases and mean the same thing. After all , it would be odd if saying "good luck" meant that I wish you some luck but less than the best . However, they are usually used differently. "Good luck" stands on its own and is directed at the person you are talking or writing to (it is used in much the same way as an imperative, although of course it isn't a verb), whereas " the best of luck" needs the person you are wishing luck on to be ...

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