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            <filer>
                <filerCredentials>
                    <cik>0001209366</cik>
                    <ccc>XXXXXXXX</ccc>
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            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
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        <issuerInfo>
            <issuerCik>0000060086</issuerCik>
            <issuerName>LOEWS CORPORATION</issuerName>
            <secFileNumber>001-06541</secFileNumber>
            <issuerAddress>
                <ns2:street1>667 Madison Avenue</ns2:street1>
                <ns2:city>New York</ns2:city>
                <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                <ns2:zipCode>10065</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>2125212936</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>WALTER L HARRIS</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Director</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>38th Fl.</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>474</noOfUnitsSold>
            <aggregateMarketValue>26544.00</aggregateMarketValue>
            <noOfUnitsOutstanding>227898186</noOfUnitsOutstanding>
            <approxSaleDate>06/01/2023</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>06/28/2013</acquiredDate>
            <natureOfAcquisitionTransaction>Stock Appreciation Rights</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer </nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>474</amountOfSecuritiesAcquired>
            <paymentDate>06/28/2013</paymentDate>
            <natureOfPayment>Cash</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>06/01/2023</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>08/31/2022</planAdoptionDate>
            </planAdoptionDates>
            <signature>/S/ Walter L. Harris</signature>
        </noticeSignature>
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144
0001209366
XXXXXXXX
LIVE
0000060086
LOEWS CORPORATION
001-06541
667 Madison Avenue
New York
NY
10065
2125212936
WALTER L HARRIS
Director
COMMON
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Fl.
New York
NY
10004
474
26544.00
227898186
06/01/2023
NYSE
Common
06/28/2013
Stock Appreciation Rights
Issuer
N
474
06/28/2013
Cash
Y
06/01/2023
08/31/2022
/S/ Walter L. Harris