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>325000</noOfUnitsSold>
        <aggregateMarketValue>26630500.00</aggregateMarketValue>
        <noOfUnitsOutstanding>219516512</noOfUnitsOutstanding>
        <approxSaleDate>09/03/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>06/06/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Distribution</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>75000</amountOfSecuritiesAcquired>
        <paymentDate>06/06/2024</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>03/02/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Distribution</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks (2)</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>100000</amountOfSecuritiesAcquired>
        <paymentDate>03/02/2022</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>03/02/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Distribution</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks (2)</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>100000</amountOfSecuritiesAcquired>
        <paymentDate>03/02/2022</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>03/02/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Distribution</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks (2)</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>50000</amountOfSecuritiesAcquired>
        <paymentDate>03/02/2022</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>The securities to be sold are held by Jonathan M. Tisch, a director and officer of Loews Corporation, and family trusts of which Mr. Tisch 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 mother, Joan H. Tisch, or by his late father, Preston R. Tisch, who originally acquired the securities on 01/11/1974. (1) Jonathan M. Tisch acquired the securities on the date indicated by means of a distribution from a grantor retained annuity trust created by Mr. Tisch. (2) The selling trust acquired the securities on the date indicated by means of a distribution from another trust created by Jonathan M. Tisch.</remarks>
      <noticeSignature>
        <noticeDate>09/03/2024</noticeDate>
        <signature>/s/ Jonathan M. Tisch</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 5327}]
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
  325000
  26630500.00
  219516512
  09/03/2024
  NYSE
  Common Stock, par value $0.01 per share
  06/06/2024
  Trust Distribution
  See Remarks (1)
  N
  75000
  06/06/2024
  N/A
  Common Stock, par value $0.01 per share
  03/02/2022
  Trust Distribution
  See Remarks (2)
  N
  100000
  03/02/2022
  N/A
  Common Stock, par value $0.01 per share
  03/02/2022
  Trust Distribution
  See Remarks (2)
  N
  100000
  03/02/2022
  N/A
  Common Stock, par value $0.01 per share
  03/02/2022
  Trust Distribution
  See Remarks (2)
  N
  50000
  03/02/2022
  N/A
  Y
  The securities to be sold are held by Jonathan M. Tisch, a director and officer of Loews Corporation, and family trusts of which Mr. Tisch 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 mother, Joan H. Tisch, or by his late father, Preston R. Tisch, who originally acquired the securities on 01/11/1974. (1) Jonathan M. Tisch acquired the securities on the date indicated by means of a distribution from a grantor retained annuity trust created by Mr. Tisch. (2) The selling trust acquired the securities on the date indicated by means of a distribution from another trust created by Jonathan M. Tisch.
  09/03/2024
  /s/ Jonathan M. Tisch