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    <submissionType>13F-HR</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
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        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
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      <filer>
        <credentials>
          <cik>0000060086</cik>
          <ccc>XXXXXXXX</ccc>
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      <periodOfReport>03-31-2026</periodOfReport>
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    <coverPage>
      <reportCalendarOrQuarter>03-31-2026</reportCalendarOrQuarter>
      <isAmendment>false</isAmendment>
      <filingManager>
        <name>Loews Corp</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>
      </filingManager>
      <reportType>13F COMBINATION REPORT</reportType>
      <form13FFileNumber>028-00217</form13FFileNumber>
      <otherManagersInfo>
        <otherManager>
          <form13FFileNumber>028-00346</form13FFileNumber>
          <name>CNA Financial Corporation</name>
        </otherManager>
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      <provideInfoForInstruction5>Y</provideInfoForInstruction5>
      <additionalInformation>Loews Corporation (Loews), by virtue of its approximately 92% ownership of voting securities of CNA Financial Corporation (as of 03/31/2026) whose business address is 151 North Franklin Street, Chicago, Illinois 60606 (CNA), may be deemed to have investment discretion regarding certain securities (the CNA Securities) as to which investment discretion is deemed to be exercised by CNA. CNA is reporting on behalf of Loews regarding the CNA Securities.</additionalInformation>
    </coverPage>
    <signatureBlock>
      <name>Marc Alpert</name>
      <title>Senior Vice President and General Counsel</title>
      <phone>212-521-2923</phone>
      <signature>Marc Alpert</signature>
      <city>New York</city>
      <stateOrCountry>NY</stateOrCountry>
      <signatureDate>05-15-2026</signatureDate>
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