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>Director Emeritus</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>500000</noOfUnitsSold>
        <aggregateMarketValue>42190000.00</aggregateMarketValue>
        <noOfUnitsOutstanding>212861300</noOfUnitsOutstanding>
        <approxSaleDate>02/25/2025</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>06/11/2011</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Distribution</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>307409</amountOfSecuritiesAcquired>
        <paymentDate>06/11/2011</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>09/01/2012</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Distribution</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>113634</amountOfSecuritiesAcquired>
        <paymentDate>09/01/2012</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <acquiredDate>09/01/2013</acquiredDate>
        <natureOfAcquisitionTransaction>Trust Distribution</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>78957</amountOfSecuritiesAcquired>
        <paymentDate>09/01/2013</paymentDate>
        <natureOfPayment>N/A</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jonathan M. 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</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <saleDate>01/02/2025</saleDate>
        <amountOfSecuritiesSold>16214</amountOfSecuritiesSold>
        <grossProceeds>1375897.15</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jonathan M. 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</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <saleDate>02/06/2025</saleDate>
        <amountOfSecuritiesSold>3691</amountOfSecuritiesSold>
        <grossProceeds>320710.99</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Jonathan M. 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</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
        <saleDate>02/07/2025</saleDate>
        <amountOfSecuritiesSold>3676</amountOfSecuritiesSold>
        <grossProceeds>318782.72</grossProceeds>
      </securitiesSoldInPast3Months>
      <remarks>The securities to be sold are held by family trusts of which Jonathan M. Tisch, a director emeritus of Loews Corporation, is a trustee and that are included with Jonathan M. 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) The selling trusts acquired the securities on the date indicated by means of a distribution from another trust created by Jonathan M. Tisch.</remarks>
      <noticeSignature>
        <noticeDate>02/25/2025</noticeDate>
        <signature>/s/ Jonathan M. Tisch</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 6405}]
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
  Director Emeritus
  Common Stock, par value $0.01 per share
  Watermill Institutional Trading, LLC
  111 Town Square Place, Suite 1520
  Jersey City
  NJ
  07310
  500000
  42190000.00
  212861300
  02/25/2025
  NYSE
  Common Stock, par value $0.01 per share
  06/11/2011
  Trust Distribution
  See Remarks (1)
  N
  307409
  06/11/2011
  N/A
  Common Stock, par value $0.01 per share
  09/01/2012
  Trust Distribution
  See Remarks (1)
  N
  113634
  09/01/2012
  N/A
  Common Stock, par value $0.01 per share
  09/01/2013
  Trust Distribution
  See Remarks (1)
  N
  78957
  09/01/2013
  N/A
  N
  Jonathan M. Tisch
  9 West 57th Street
  New York
  NY
  10019
  Common Stock, par value $0.01 per share
  01/02/2025
  16214
  1375897.15
  Jonathan M. Tisch
  9 West 57th Street
  New York
  NY
  10019
  Common Stock, par value $0.01 per share
  02/06/2025
  3691
  320710.99
  Jonathan M. Tisch
  9 West 57th Street
  New York
  NY
  10019
  Common Stock, par value $0.01 per share
  02/07/2025
  3676
  318782.72
  The securities to be sold are held by family trusts of which Jonathan M. Tisch, a director emeritus of Loews Corporation, is a trustee and that are included with Jonathan M. 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) The selling trusts acquired the securities on the date indicated by means of a distribution from another trust created by Jonathan M. Tisch.
  02/25/2025
  /s/ Jonathan M. Tisch