<SEC-DOCUMENT>0001009879-25-000005.txt : 20251201
<SEC-HEADER>0001009879-25-000005.hdr.sgml : 20251201
<ACCEPTANCE-DATETIME>20251201172844
ACCESSION NUMBER:		0001009879-25-000005
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20251201
DATE AS OF CHANGE:		20251201

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
		EIN:				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:		251540886

	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:			TISCH ANDREW H
		CENTRAL INDEX KEY:			0001009879
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		C/O LOEWS CORPORATION
		STREET 2:		9 WEST 57TH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
</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>0001009879</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>TISCH ANDREW H</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director Emeritus</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>200000</noOfUnitsSold>
      <aggregateMarketValue>21574000.00</aggregateMarketValue>
      <noOfUnitsOutstanding>206659567</noOfUnitsOutstanding>
      <approxSaleDate>12/01/2025</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <acquiredDate>12/19/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Trust Contribution</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>100000</amountOfSecuritiesAcquired>
      <paymentDate>12/19/2023</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <acquiredDate>05/23/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Trust Contribution</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>50000</amountOfSecuritiesAcquired>
      <paymentDate>05/23/2024</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <acquiredDate>12/06/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Trust Contribution</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>See Remarks (1)</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>50000</amountOfSecuritiesAcquired>
      <paymentDate>12/06/2024</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>The securities to be sold are held by family trusts of which Andrew H. Tisch, a director emeritus of Loews Corporation, is a trustee and that are included with Mr. Tisch as the person for whose account securities are to be sold. In each case, the securities were originally held by Mr. Tisch's late father, Laurence A. Tisch, who originally acquired the securities on 01/11/1974, except that 1,706 shares included in the trust contribution on 05/23/2024 were originally acquired by Mr. Tisch from the Issuer in settlement of restricted stock units of the Issuer on 05/09/2024. (1) The selling trust acquired the securities on the date indicated by means of a contribution from Andrew H. Tisch.</remarks>
    <noticeSignature>
      <noticeDate>12/01/2025</noticeDate>
      <signature>/s/ Andrew H. Tisch</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
