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            <filer>
                <filerCredentials>
                    <cik>0001238752</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
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    <formData>
        <issuerInfo>
            <issuerCik>0000060086</issuerCik>
            <issuerName>LOEWS CORPORATION</issuerName>
            <secFileNumber>001-06541</secFileNumber>
            <issuerAddress>
                <ns2:street1>9 WEST 57TH STREET</ns2:street1>
                <ns2:city>NEW YORK</ns2:city>
                <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                <ns2:zipCode>10019-2714</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>212-521-2000</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>RICHARD W SCOTT</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>8th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>9019</noOfUnitsSold>
            <aggregateMarketValue>792942.36</aggregateMarketValue>
            <noOfUnitsOutstanding>209696528</noOfUnitsOutstanding>
            <approxSaleDate>05/08/2025</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>02/11/2022</acquiredDate>
            <natureOfAcquisitionTransaction>Performance Stock Units</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>4741</amountOfSecuritiesAcquired>
            <paymentDate>02/11/2022</paymentDate>
            <natureOfPayment>Services Rendered</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>02/10/2022</acquiredDate>
            <natureOfAcquisitionTransaction>Performance Stock Units</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>4278</amountOfSecuritiesAcquired>
            <paymentDate>02/10/2022</paymentDate>
            <natureOfPayment>Services Rendered</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>Richard Scott</name>
                <address>
                    <ns2:street1>9 WEST 57TH STREET</ns2:street1>
                    <ns2:city>NEW YORK</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10019-2714</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>02/25/2025</saleDate>
            <amountOfSecuritiesSold>8149</amountOfSecuritiesSold>
            <grossProceeds>689407.27</grossProceeds>
        </securitiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>05/08/2025</noticeDate>
            <planAdoptionDates/>
            <signature>/S/ Richard W Scott</signature>
        </noticeSignature>
    </formData>
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144
0001238752
XXXXXXXX
LIVE
0000060086
LOEWS CORPORATION
001-06541
9 WEST 57TH STREET
NEW YORK
NY
10019-2714
212-521-2000
RICHARD W SCOTT
Officer
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
8th Floor
New York
NY
10004
9019
792942.36
209696528
05/08/2025
NYSE
Common
02/11/2022
Performance Stock Units
Issuer
N
4741
02/11/2022
Services Rendered
Common
02/10/2022
Performance Stock Units
Issuer
N
4278
02/10/2022
Services Rendered
N
Richard Scott
9 WEST 57TH STREET
NEW YORK
NY
10019-2714
Common
02/25/2025
8149
689407.27
05/08/2025
/S/ Richard W Scott