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</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>500000</noOfUnitsSold>
        <aggregateMarketValue>36550000.00</aggregateMarketValue>
        <noOfUnitsOutstanding>222201139</noOfUnitsOutstanding>
        <approxSaleDate>02/13/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>08/12/2008</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Distributions</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>427786</amountOfSecuritiesAcquired>
        <paymentDate>08/12/2008</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>11/23/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Issuer Equity Awards</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>72214</amountOfSecuritiesAcquired>
        <paymentDate>11/23/2022</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>10b5-1 Sales for ANDREW TISCHTISCH FINANCIAL MGMT. - C/O BA</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>01/03/2024</saleDate>
        <amountOfSecuritiesSold>11741</amountOfSecuritiesSold>
        <grossProceeds>828679.78</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>10b5-1 Sales for ANDREW TISCHTISCH FINANCIAL MGMT. - C/O BA</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>01/02/2024</saleDate>
        <amountOfSecuritiesSold>10629</amountOfSecuritiesSold>
        <grossProceeds>745576.42</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Lacey A. Tisch 2004 Trust - 2020</name>
          <address>
            <com:street1>655 Madison Avenue</com:street1>
            <com:street2>11th Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10065</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <saleDate>11/21/2023</saleDate>
        <amountOfSecuritiesSold>150000</amountOfSecuritiesSold>
        <grossProceeds>10212000.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Lacey A. Tisch 2004 Trust - 2020</name>
          <address>
            <com:street1>655 Madison Avenue</com:street1>
            <com:street2>11th Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10065</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <saleDate>11/20/2023</saleDate>
        <amountOfSecuritiesSold>50000</amountOfSecuritiesSold>
        <grossProceeds>3380500.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Andrew and Ann Tisch Foundation, Inc.</name>
          <address>
            <com:street1>655 Madison Avenue</com:street1>
            <com:street2>11th Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10065</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <saleDate>11/20/2023</saleDate>
        <amountOfSecuritiesSold>50000</amountOfSecuritiesSold>
        <grossProceeds>3362370.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Andrew and Ann Tisch Foundation, Inc.</name>
          <address>
            <com:street1>655 Madison Avenue</com:street1>
            <com:street2>11th Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10065</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <saleDate>11/17/2023</saleDate>
        <amountOfSecuritiesSold>100000</amountOfSecuritiesSold>
        <grossProceeds>6720940.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <remarks>Andrew H. Tisch acquired (i) 427,786 shares to be sold as a distribution from a family trust on 08/12/2008 of securities originally acquired by his late father, Laurence A. Tisch, on 01/11/1974 and (ii) 72,214 shares to be sold from Loews Corporation pursuant to equity incentive plan awards on dates between 12/10/2020 and 11/23/2022.</remarks>
      <noticeSignature>
        <noticeDate>02/13/2024</noticeDate>
        <signature>/s/ Andrew H. Tisch</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 7839}]
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
  500000
  36550000.00
  222201139
  02/13/2024
  NYSE
  Common Stock, par value $0.01 per share
  08/12/2008
  Trust Distributions
  See Remarks
  N
  427786
  08/12/2008
  N/A
  Common Stock, par value $0.01 per share
  11/23/2022
  Issuer Equity Awards
  Issuer
  N
  72214
  11/23/2022
  N/A
  N
  10b5-1 Sales for ANDREW TISCHTISCH FINANCIAL MGMT. - C/O BA
  9 West 57th Street
  New York
  NY
  10019-2714
  Common Stock, par value $0.01 per share
  01/03/2024
  11741
  828679.78
  10b5-1 Sales for ANDREW TISCHTISCH FINANCIAL MGMT. - C/O BA
  9 West 57th Street
  New York
  NY
  10019-2714
  Common Stock, par value $0.01 per share
  01/02/2024
  10629
  745576.42
  Lacey A. Tisch 2004 Trust - 2020
  655 Madison Avenue
  11th Floor
  New York
  NY
  10065
  Common Stock, par value $0.01 per share
  11/21/2023
  150000
  10212000.00
  Lacey A. Tisch 2004 Trust - 2020
  655 Madison Avenue
  11th Floor
  New York
  NY
  10065
  Common Stock, par value $0.01 per share
  11/20/2023
  50000
  3380500.00
  Andrew and Ann Tisch Foundation, Inc.
  655 Madison Avenue
  11th Floor
  New York
  NY
  10065
  Common Stock, par value $0.01 per share
  11/20/2023
  50000
  3362370.00
  Andrew and Ann Tisch Foundation, Inc.
  655 Madison Avenue
  11th Floor
  New York
  NY
  10065
  Common Stock, par value $0.01 per share
  11/17/2023
  100000
  6720940.00
  Andrew H. Tisch acquired (i) 427,786 shares to be sold as a distribution from a family trust on 08/12/2008 of securities originally acquired by his late father, Laurence A. Tisch, on 01/11/1974 and (ii) 72,214 shares to be sold from Loews Corporation pursuant to equity incentive plan awards on dates between 12/10/2020 and 11/23/2022.
  02/13/2024
  /s/ Andrew H. Tisch