<SEC-DOCUMENT>0000891836-24-000019.txt : 20240508
<SEC-HEADER>0000891836-24-000019.hdr.sgml : 20240508
<ACCEPTANCE-DATETIME>20240508183238
ACCESSION NUMBER:		0000891836-24-000019
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240508
DATE AS OF CHANGE:		20240508

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LOEWS CORP
		CENTRAL INDEX KEY:			0000060086
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				132646102
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	001-06541
		FILM NUMBER:		24927899

	BUSINESS ADDRESS:	
		STREET 1:		9 WEST 57TH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019-2714
		BUSINESS PHONE:		212-521-2000

	MAIL ADDRESS:	
		STREET 1:		9 WEST 57TH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019-2714

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Jonathan M. Tisch Family Foundation
		CENTRAL INDEX KEY:			0002001147
		ORGANIZATION NAME:           	
		IRS NUMBER:				134037382
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		144

	BUSINESS ADDRESS:	
		STREET 1:		655 MADISON AVENUE
		STREET 2:		11TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10065
		BUSINESS PHONE:		212-521-2930

	MAIL ADDRESS:	
		STREET 1:		655 MADISON AVENUE
		STREET 2:		11TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10065
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?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>0002001147</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>Jonathan M. Tisch Family Foundation</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>See Remarks</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>150000</noOfUnitsSold>
      <aggregateMarketValue>11671500.00</aggregateMarketValue>
      <noOfUnitsOutstanding>221406259</noOfUnitsOutstanding>
      <approxSaleDate>05/08/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <acquiredDate>12/05/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Trust Distributions</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>See Remarks</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>150000</amountOfSecuritiesAcquired>
      <paymentDate>12/05/2023</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>10b5-1 Sales for JONATHAN TISCH</name>
        <address>
          <com:street1>9 West 57th Street</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10019-2714</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <saleDate>02/07/2024</saleDate>
      <amountOfSecuritiesSold>3675</amountOfSecuritiesSold>
      <grossProceeds>267149.35</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>10b5-1 Sales for JONATHAN TISCH</name>
        <address>
          <com:street1>9 West 57th Street</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10019-2714</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <saleDate>02/08/2024</saleDate>
      <amountOfSecuritiesSold>4287</amountOfSecuritiesSold>
      <grossProceeds>308289.74</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>The person for whose account the securities are to be sold is a charitable foundation of which Jonathan M. Tisch, a director and officer of Loews Corporation, is a trustee. The foundation acquired the securities that will be sold on 12/05/2023 as a trust distribution of securities contributed on 07/31/2018 by a trust established by Joan H. Tisch, who acquired the securities by gift from her late husband, Preston R. Tisch, on 10/23/1998.</remarks>
    <noticeSignature>
      <noticeDate>05/08/2024</noticeDate>
      <signature>/s/ Jonathan M. Tisch, Trustee</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
