<?xml version="1.0" encoding="UTF-8"?><ns2:edgarSubmission xmlns:ns2="http://www.sec.gov/edgar/schedule13g" xmlns="http://www.sec.gov/edgar/common">
<ns2:headerData>
<ns2:submissionType>SCHEDULE 13G/A</ns2:submissionType>
<ns2:filerInfo>
<ns2:filer>
<ns2:filerCredentials>
<ns2:cik>0000019617</ns2:cik>
<ns2:ccc>XXXXXXXX</ns2:ccc>
</ns2:filerCredentials>
</ns2:filer>
<ns2:liveTestFlag>LIVE</ns2:liveTestFlag>
</ns2:filerInfo>
</ns2:headerData>
<ns2:formData>
<ns2:coverPageHeader>
<ns2:amendmentNo>9</ns2:amendmentNo>
<ns2:securitiesClassTitle>Common stock, par value $0.01 per share </ns2:securitiesClassTitle>
<ns2:eventDateRequiresFilingThisStatement>09/30/2025</ns2:eventDateRequiresFilingThisStatement>
<ns2:issuerInfo>
<ns2:issuerCik>0000060086</ns2:issuerCik>
<ns2:issuerName>LOEWS CORPORATION</ns2:issuerName>
<ns2:issuerCusip>540424108</ns2:issuerCusip>
<ns2:issuerPrincipalExecutiveOfficeAddress>
<street1>9 West 57th Street</street1>
<city>New York</city>
<stateOrCountry>NY</stateOrCountry>
<zipCode>10019-2714</zipCode>
</ns2:issuerPrincipalExecutiveOfficeAddress>
</ns2:issuerInfo>
<ns2:designateRulesPursuantThisScheduleFiled>
<ns2:designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</ns2:designateRulePursuantThisScheduleFiled>
</ns2:designateRulesPursuantThisScheduleFiled>
</ns2:coverPageHeader>
<ns2:coverPageHeaderReportingPersonDetails>
<ns2:reportingPersonName>JPMORGAN CHASE &amp; CO.</ns2:reportingPersonName>
<ns2:citizenshipOrOrganization>DE</ns2:citizenshipOrOrganization>
<ns2:reportingPersonBeneficiallyOwnedNumberOfShares>
<ns2:soleVotingPower>8979411.0</ns2:soleVotingPower>
<ns2:sharedVotingPower>2.0</ns2:sharedVotingPower>
<ns2:soleDispositivePower>9763843.0</ns2:soleDispositivePower>
<ns2:sharedDispositivePower>8634.0</ns2:sharedDispositivePower>
</ns2:reportingPersonBeneficiallyOwnedNumberOfShares>
<ns2:reportingPersonBeneficiallyOwnedAggregateNumberOfShares>9772477.0</ns2:reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<ns2:aggregateAmountExcludesCertainSharesFlag>N</ns2:aggregateAmountExcludesCertainSharesFlag>
<ns2:classPercent>4.7</ns2:classPercent>
<ns2:typeOfReportingPerson>HC</ns2:typeOfReportingPerson>
</ns2:coverPageHeaderReportingPersonDetails>
<ns2:items>
<ns2:item1>
<ns2:issuerName>LOEWS CORPORATION</ns2:issuerName>
<ns2:issuerPrincipalExecutiveOfficeAddress>9 West 57th Street New York NY 10019-2714</ns2:issuerPrincipalExecutiveOfficeAddress>
</ns2:item1>
<ns2:item2>
<ns2:filingPersonName>JPMORGAN CHASE &amp; CO.</ns2:filingPersonName>
<ns2:principalBusinessOfficeOrResidenceAddress>383 Madison Avenue,,New York, NY 10179</ns2:principalBusinessOfficeOrResidenceAddress>
<ns2:citizenship>DE</ns2:citizenship>
</ns2:item2>
<ns2:item3>
<ns2:notApplicableFlag>N</ns2:notApplicableFlag>
<ns2:typeOfPersonFiling>HC</ns2:typeOfPersonFiling>
</ns2:item3>
<ns2:item4>
<ns2:amountBeneficiallyOwned>9772477</ns2:amountBeneficiallyOwned>
<ns2:classPercent>4.7</ns2:classPercent>
<ns2:numberOfSharesPersonHas>
<ns2:solePowerOrDirectToVote>8979411</ns2:solePowerOrDirectToVote>
<ns2:sharedPowerOrDirectToVote>2</ns2:sharedPowerOrDirectToVote>
<ns2:solePowerOrDirectToDispose>9763843</ns2:solePowerOrDirectToDispose>
<ns2:sharedPowerOrDirectToDispose>8634</ns2:sharedPowerOrDirectToDispose>
</ns2:numberOfSharesPersonHas>
</ns2:item4>
<ns2:item5>
<ns2:notApplicableFlag>N</ns2:notApplicableFlag>
<ns2:classOwnership5PercentOrLess>Y</ns2:classOwnership5PercentOrLess>
</ns2:item5>
<ns2:item6>
<ns2:notApplicableFlag>N</ns2:notApplicableFlag>
<ns2:ownershipMoreThan5PercentOnBehalfOfAnotherPerson>Not Applicable</ns2:ownershipMoreThan5PercentOnBehalfOfAnotherPerson>
</ns2:item6>
<ns2:item7>
<ns2:notApplicableFlag>N</ns2:notApplicableFlag>
<ns2:subsidiaryIdentificationAndClassification>J.P. Morgan Trust Company of Delaware;
J.P. Morgan Securities LLC;
JPMorgan Asset Management (UK) Limited;
JPMorgan Chase Bank, National Association;
J.P. Morgan Investment Management Inc.;
JPMorgan Asset Management (China) Company Limited;
55I, LLC</ns2:subsidiaryIdentificationAndClassification>
</ns2:item7>
<ns2:item8>
<ns2:notApplicableFlag>N</ns2:notApplicableFlag>
<ns2:identificationAndClassificationOfGroupMembers>Not Applicable</ns2:identificationAndClassificationOfGroupMembers>
</ns2:item8>
<ns2:item9>
<ns2:notApplicableFlag>N</ns2:notApplicableFlag>
<ns2:groupDissolutionNotice>Not Applicable</ns2:groupDissolutionNotice>
</ns2:item9>
<ns2:item10>
<ns2:notApplicableFlag>N</ns2:notApplicableFlag>
<ns2:certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</ns2:certifications>
</ns2:item10>
</ns2:items>
<ns2:signatureInformation>
<ns2:reportingPersonName>JPMORGAN CHASE &amp; CO.</ns2:reportingPersonName>
<ns2:signatureDetails>
<ns2:signature>Rachel Tsvaygoft</ns2:signature>
<ns2:title>Vice President</ns2:title>
<ns2:date>10/31/2025</ns2:date>
</ns2:signatureDetails>
</ns2:signatureInformation>
</ns2:formData>
</ns2:edgarSubmission>
