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            <filer>
                <filerCredentials>
                    <cik>0001009306</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>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>JONATHAN TISCH</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>38th Fl.</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>3675</noOfUnitsSold>
            <aggregateMarketValue>267576.75</aggregateMarketValue>
            <noOfUnitsOutstanding>222201139</noOfUnitsOutstanding>
            <approxSaleDate>02/07/2024</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>02/07/2024</acquiredDate>
            <natureOfAcquisitionTransaction>Performance Stock Units</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>3675</amountOfSecuritiesAcquired>
            <paymentDate>02/07/2024</paymentDate>
            <natureOfPayment>N/A</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>10b5-1 Sales for JONATHAN TISCH</name>
                <address>
                    <ns2:street1>667 Madison Avenue</ns2:street1>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10065</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <saleDate>01/02/2024</saleDate>
            <amountOfSecuritiesSold>22150</amountOfSecuritiesSold>
            <grossProceeds>1553760.54</grossProceeds>
        </securitiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>02/07/2024</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>03/06/2023</planAdoptionDate>
            </planAdoptionDates>
            <signature>/S/ Jonathan Tisch</signature>
        </noticeSignature>
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144
0001009306
XXXXXXXX
LIVE
0000060086
LOEWS CORPORATION
001-06541
667 Madison Avenue
New York
NY
10065
2125212936
JONATHAN TISCH
Officer
COMMON
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Fl.
New York
NY
10004
3675
267576.75
222201139
02/07/2024
NYSE
Common
02/07/2024
Performance Stock Units
Issuer
N
3675
02/07/2024
N/A
N
10b5-1 Sales for JONATHAN TISCH
667 Madison Avenue
New York
NY
10065
COMMON
01/02/2024
22150
1553760.54
02/07/2024
03/06/2023
/S/ Jonathan Tisch