The word regard comes to us from the Old French regarder meaning “to look at.” This definition is still evident in its senses today, which range from “to look upon or think of with a particular feeling” to “respect, esteem, or deference.” When used as a valediction, regards is intended to indicate sentiments of esteem or affection, and often follows kind, warm, or best. Some consider variations such as warm regards ideal for conveying a balanced tone of friendly professionalism.