Foreach vs Select

LogbookItems = results.Hits

                    .Select(item => item.Document.GetItem().GlassCast<BaseLogbookEntry>())

                    .Where(item => item != null).ToList();

 VS

 foreach (var hit in results.Hits)

 {

      BaseLogbookEntry entry = hit.Document.GetItem().GlassCast<BaseLogbookEntry>();

      if (entry != null)

      {

           LogbookItems.Add(entry);

      }

 }