C#

db.Connection.Open();

List<something> somename=new List<something>();

List<something> somename=new List<something>(someconstant);

using System;
using System.Collections;
using System.Collections.Generic;
using System.Text;

namespace LargeObjectsHeapTester {
	//
	// This class collects a sequence of items of type T (value or reference type)
	// and keeps them in the order they get added.
	// A list-of-lists technique is used to keep everything in the regular heap,
	// i.e. this class should not challenge the large object heap unless
	// the number of items collected gets really big (above 100 million).
	// To control what is inside the collection:
	//	- use Add to add an item at the end;
	//	- use Clear to clear the collection.
	// To obtain information about its content:
	//	- use the Count property;
	//	- use the IEnumerable<T> interface (or the old-fashioned IEnumerable if you must)
	//	  (both foreach and LINQ rely on the IEnumerable<T> interface when present)
	//
	// Note: value types such as structs should be small (max 8B) otherwise
	// the level1 lists may not fit in the regular heap.
	public class ListOfLists<T> :IEnumerable, IEnumerable<T> {
		public const int MAX_ITEMS_IN_LEVEL1=10000;
		//public static ILog Logger;
		private List<List<T>> level0;
		private List<T> currentLevel1;

		// constructor
		public ListOfLists() {
			Clear();
		}

		// logging utility
		private void log(string msg) {
			//if(Logger!=null) Logger.log(msg);
		}

		// empty the collection
		public void Clear() {
			level0=new List<List<T>>();
			currentLevel1=new List<T>();
			level0.Add(currentLevel1);
		}

		// add an item at the end of the collection
		public void Add(T item) {
			if(currentLevel1.Count>=MAX_ITEMS_IN_LEVEL1) {
				currentLevel1=new List<T>();
				level0.Add(currentLevel1);
			}
			currentLevel1.Add(item);
		}

		// get the number of items in the collection
		public int Count {
			get {
				int totalCount=0;
				foreach(List<T> level1 in level0) totalCount+=level1.Count;
				return totalCount;
			}
		}

		// log the internals
		public void DumpCounts() {
			int totalCount=0;
			log("level0.Count="+level0.Count);
			int i=0;
			foreach(List<T> level1 in level0) {
				int count1=level1.Count;
				log("level0["+i+"].Count="+count1);
				totalCount+=count1;
				i++;
			}
			log("total count="+totalCount);
		}

		// get an old-style enumerator (typeless)
		IEnumerator IEnumerable.GetEnumerator() {
			return this.GetEnumerator();
		}

		// get an enumerator (this one gets used by foreach and LINQ)
		public IEnumerator<T> GetEnumerator() {
			foreach(List<T> level1 in level0) {
				foreach(T item in level1) {
					yield return item;
				}
			}
		}
	}
}

var allMailboxes = db.Users.Where(x ... ... ... ).ToList();                                              

List<MessageTrackingLog> totalSentLogs = sentLogs.Where(a => a.Users.Contains(x.EmailAddress, StringComparer.OrdinalIgnoreCase)).ToList();

IEnumerable<MessageTrackingLog> totalSentLogs=LINQ statement without .ToList();
int sentCount=0;
int sentBytes=0;
foreach(MessageTrackingLog item in totalSentLogs) {
    sentCount++;
    sentBytes+=item.TotalBytes;
}

return source
  .GroupBy(x => (ndx++ / chunksz))
  .Select(grp => new KeyValuePair<T1, List<T1>>(grp.First(), grp.Skip(1).ToList()));

return source.GroupBy(
    x => (ndx++ / chunksz), 
    (key, grp) => new KeyValuePair<T1, List<T1>>(grp.First(), grp.Skip(1).ToList()));

public static class KeyValuePair
{
    public static KeyValuePair<TKey, TValue> Create<TKey, TValue>(TKey key, TValue value)
    {
        return new KeyValuePair<TKey, TValue>(key, value);
    }
}

return source.GroupBy(
    x => (ndx++ / chunksz),
    (key, grp) => KeyValuePair.Create(grp.First(), grp.Skip(1).ToList()));