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>0002001137</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>Lacey A. Tisch 2004 Trust - 2020</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>See Remarks</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common Stock, par value $0.01</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Watermill Institutional Trading, LLC</name>
          <address>
            <com:street1>111 Town Square Place</com:street1>
            <com:street2>Suite 1520</com:street2>
            <com:city>Jersey City</com:city>
            <com:stateOrCountry>NJ</com:stateOrCountry>
            <com:zipCode>07310</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>200000</noOfUnitsSold>
        <aggregateMarketValue>13498000.00</aggregateMarketValue>
        <noOfUnitsOutstanding>222898546</noOfUnitsOutstanding>
        <approxSaleDate>11/20/2023</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>02/27/2011</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Distributions</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>200000</amountOfSecuritiesAcquired>
        <paymentDate>02/27/2011</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>The person for whose account the securities are to be sold is a family trust of which Andrew H. Tisch, a director of Loews Corporation, is a trustee. The trust acquired the securities that will be sold on 2/27/2011 and 5/28/2011 as trust distributions from other family trusts created by Andrew H. Tisch.</remarks>
      <noticeSignature>
        <noticeDate>11/20/2023</noticeDate>
        <signature>/s/ Andrew H. Tisch, Managing Trustee</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3195}]
text: 144
  0002001137
  XXXXXXXX
  LIVE
  0000060086
  LOEWS CORP
  001-06541
  9 WEST 57TH STREET
  NEW YORK
  NY
  10019-2714
  212-521-2000
  Lacey A. Tisch 2004 Trust - 2020
  See Remarks
  Common Stock, par value $0.01
  Watermill Institutional Trading, LLC
  111 Town Square Place
  Suite 1520
  Jersey City
  NJ
  07310
  200000
  13498000.00
  222898546
  11/20/2023
  NYSE
  Common Stock, par value $0.01 per share
  02/27/2011
  Trust Distributions
  See Remarks
  N
  200000
  02/27/2011
  N/A
  Y
  The person for whose account the securities are to be sold is a family trust of which Andrew H. Tisch, a director of Loews Corporation, is a trustee. The trust acquired the securities that will be sold on 2/27/2011 and 5/28/2011 as trust distributions from other family trusts created by Andrew H. Tisch.
  11/20/2023
  /s/ Andrew H. Tisch, Managing Trustee