Sending to #440 or finer grift will give better result of finishing. In fact, finishing is possible to use after applying sanding #400. Thus surface will have higher gloss, much better then after using the sanding #180-grit for example. It all because wood sanded #400-grit has better polishing then #180-grit. But remember, after using film unique wood finishes it is impossible to see or feel the difference between them. Thus, this easy method could save your time in future.