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            <liveTestFlag>LIVE</liveTestFlag>



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            <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>
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        <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>38th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>8070</noOfUnitsSold>
            <aggregateMarketValue>506507.90</aggregateMarketValue>
            <noOfUnitsOutstanding>225508650</noOfUnitsOutstanding>
            <approxSaleDate>08/01/2023</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
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            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>08/01/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Exercise of Stock Appreciation Rights, S-8 Registered </natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>8070</amountOfSecuritiesAcquired>
            <paymentDate>08/01/2023</paymentDate>
            <natureOfPayment>Services Rendered</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>08/01/2023</noticeDate>
            <planAdoptionDates/>
            <signature>/S/ Richard W Scott</signature>
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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
38th Floor
New York
NY
10004
8070
506507.90
225508650
08/01/2023
NYSE
Common
08/01/2023
Exercise of Stock Appreciation Rights, S-8 Registered
Issuer
N
8070
08/01/2023
Services Rendered
Y
08/01/2023
/S/ Richard W Scott