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>0001009879</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 ANDREW H</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <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>325000</noOfUnitsSold>
        <aggregateMarketValue>27010750.00</aggregateMarketValue>
        <noOfUnitsOutstanding>217776738</noOfUnitsOutstanding>
        <approxSaleDate>11/11/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>11/16/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Contribution</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>50000</amountOfSecuritiesAcquired>
        <paymentDate>11/16/2022</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>11/18/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Contribution</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>75000</amountOfSecuritiesAcquired>
        <paymentDate>11/18/2022</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>11/25/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Contribution</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>50000</amountOfSecuritiesAcquired>
        <paymentDate>11/25/2022</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>12/19/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Contribution</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>150000</amountOfSecuritiesAcquired>
        <paymentDate>12/19/2022</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>The securities to be sold are held by family trusts of which Andrew H. Tisch, a director of Loews Corporation, is a trustee and that are included with Mr. Tisch as the person for whose account securities are to be sold. In each case, the securities were originally held by Mr. Tisch's late father, Laurence A. Tisch, who originally acquired the securities on 01/11/1974. (1) The selling trust acquired the securities on the date indicated by means of a contribution from Andrew H. Tisch.
  
  Sales that were executed on November 11, 2024 are being reported on this Form 144 filed on November 12, 2024 given that the EDGAR system did not accept filings on November 11, 2024 in observance of the federal holiday.</remarks>
      <noticeSignature>
        <noticeDate>11/12/2024</noticeDate>
        <signature>/s/ Andrew H. Tisch</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 5233}]
text: 144
  0001009879
  XXXXXXXX
  LIVE
  0000060086
  LOEWS CORP
  001-06541
  9 WEST 57TH STREET
  NEW YORK
  NY
  10019-2714
  212-521-2000
  TISCH ANDREW H
  Director
  Common Stock, par value $0.01 per share
  Watermill Institutional Trading, LLC
  111 Town Square Place Suite 1520
  Jersey City
  NJ
  07310
  325000
  27010750.00
  217776738
  11/11/2024
  NYSE
  Common Stock, par value $0.01 per share
  11/16/2022
  Trust Contribution
  See Remarks (1)
  N
  50000
  11/16/2022
  N/A
  Common Stock, par value $0.01 per share
  11/18/2022
  Trust Contribution
  See Remarks (1)
  N
  75000
  11/18/2022
  N/A
  Common Stock, par value $0.01 per share
  11/25/2022
  Trust Contribution
  See Remarks (1)
  N
  50000
  11/25/2022
  N/A
  Common Stock, par value $0.01 per share
  12/19/2022
  Trust Contribution
  See Remarks (1)
  N
  150000
  12/19/2022
  N/A
  Y
  The securities to be sold are held by family trusts of which Andrew H. Tisch, a director of Loews Corporation, is a trustee and that are included with Mr. Tisch as the person for whose account securities are to be sold. In each case, the securities were originally held by Mr. Tisch's late father, Laurence A. Tisch, who originally acquired the securities on 01/11/1974. (1) The selling trust acquired the securities on the date indicated by means of a contribution from Andrew H. Tisch.
  
  Sales that were executed on November 11, 2024 are being reported on this Form 144 filed on November 12, 2024 given that the EDGAR system did not accept filings on November 11, 2024 in observance of the federal holiday.
  11/12/2024
  /s/ Andrew H. Tisch