content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001009306</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000060086</issuerCik>
        <issuerName>LOEWS CORP</issuerName>
        <secFileNumber>001-06541</secFileNumber>
        <issuerAddress>
          <com:street1>9 WEST 57TH STREET</com:street1>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10019-2714</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>212-521-2000</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>TISCH JONATHAN M</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
          <relationshipToIssuer>Director</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Watermill Institutional Trading, LLC</name>
          <address>
            <com:street1>111 Town Square Place, Suite 1520</com:street1>
            <com:city>Jersey City</com:city>
            <com:stateOrCountry>NJ</com:stateOrCountry>
            <com:zipCode>07310</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>250000</noOfUnitsSold>
        <aggregateMarketValue>19452500.00</aggregateMarketValue>
        <noOfUnitsOutstanding>221406259</noOfUnitsOutstanding>
        <approxSaleDate>05/08/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>12/05/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Distributions</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>55133</amountOfSecuritiesAcquired>
        <paymentDate>12/05/2023</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>12/06/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Distributions</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>51737</amountOfSecuritiesAcquired>
        <paymentDate>12/06/2023</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>03/15/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Distributions</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>143130</amountOfSecuritiesAcquired>
        <paymentDate>03/15/2024</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>10b5-1 Sales for JONATHAN TISCH</name>
          <address>
            <com:street1>9 West 57th Street</com:street1>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10019-2714</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <saleDate>02/07/2024</saleDate>
        <amountOfSecuritiesSold>3675</amountOfSecuritiesSold>
        <grossProceeds>267149.35</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>10b5-1 Sales for JONATHAN TISCH</name>
          <address>
            <com:street1>9 West 57th Street</com:street1>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10019-2714</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <saleDate>02/08/2024</saleDate>
        <amountOfSecuritiesSold>4287</amountOfSecuritiesSold>
        <grossProceeds>308289.74</grossProceeds>
      </securitiesSoldInPast3Months>
      <remarks>Jonathan M. Tisch acquired the securities to be sold as distributions from family trusts of securities that had been contributed prior to 2018 to family trusts for his benefit by his late mother, Joan H. Tisch, or by his late father, Preston R. Tisch, who originally acquired the securities on 01/11/1974.</remarks>
      <noticeSignature>
        <noticeDate>05/08/2024</noticeDate>
        <signature>/s/ Jonathan M. Tisch</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 5597}]
text: 144
  0001009306
  XXXXXXXX
  LIVE
  0000060086
  LOEWS CORP
  001-06541
  9 WEST 57TH STREET
  NEW YORK
  NY
  10019-2714
  212-521-2000
  TISCH JONATHAN M
  Officer
  Director
  Common Stock, par value $0.01 per share
  Watermill Institutional Trading, LLC
  111 Town Square Place, Suite 1520
  Jersey City
  NJ
  07310
  250000
  19452500.00
  221406259
  05/08/2024
  NYSE
  Common Stock, par value $0.01 per share
  12/05/2023
  Trust Distributions
  See Remarks
  N
  55133
  12/05/2023
  N/A
  Common Stock, par value $0.01 per share
  12/06/2023
  Trust Distributions
  See Remarks
  N
  51737
  12/06/2023
  N/A
  Common Stock, par value $0.01 per share
  03/15/2024
  Trust Distributions
  See Remarks
  N
  143130
  03/15/2024
  N/A
  N
  10b5-1 Sales for JONATHAN TISCH
  9 West 57th Street
  New York
  NY
  10019-2714
  Common Stock, par value $0.01 per share
  02/07/2024
  3675
  267149.35
  10b5-1 Sales for JONATHAN TISCH
  9 West 57th Street
  New York
  NY
  10019-2714
  Common Stock, par value $0.01 per share
  02/08/2024
  4287
  308289.74
  Jonathan M. Tisch acquired the securities to be sold as distributions from family trusts of securities that had been contributed prior to 2018 to family trusts for his benefit by his late mother, Joan H. Tisch, or by his late father, Preston R. Tisch, who originally acquired the securities on 01/11/1974.
  05/08/2024
  /s/ Jonathan M. Tisch