Optimizing the use of foreach

I have a small peice of code where for each is being used. I have optimized my code, but my boss expects me to optimize it even further more. I have no idea what further optimization can be done here.

foreach (Match match in matches) {
    //When oveeride is false and you have to download all the files
    if (Override.Equals(false)) {
        //putting the matches from regular expression into DownloadFileStruct oject
        df = new DownloadFileStruct(match.Groups[1].Value, match.Groups[2].Value);

        //Adding DownloadFileStruct object to a array list
        DownloadFileList.Add(df);
    }

    //When override is true and a paticular file has to be downloaded
    else if (match.Groups[2].Value.Equals(OverrideFileName)) {
            //putting the matche from regular expression into a DownloadFileStruct oject
            df = new DownloadFileStruct(match.Groups[1].Value, match.Groups[2].Value);

            //Adding DownloadFileStruct object to a array list
            DownloadFileList.Add(df);
        }                   
    }               
}

What my boss says "You do not need an ‘if’ and an ‘else if’ that execute the same code in both branches".