Exhibit 107.1

Calculation of Filing Fee Tables

Form S-3

(Form Type)

 Loews Corporation

(Exact Name of Registrant as Specified in its Charter)

 Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule (1)

Amount Registered (2)

Proposed Maximum Offering Price Per Unit (2)

Maximum Aggregate Offering Price (2)

Fee Rate (1)

Amount of Registration Fee (1)

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Debt

Debt Securities

Rule 456(b) and Rule 457(r)

Equity

Preferred Stock, par value $0.10 per share

Rule 456(b) and Rule 457(r)

Equity

Common Stock, par value $0.01 per share

Rule 456(b) and Rule 457(r)

Equity

Depositary Shares

Rule 456(b) and Rule 457(r)

Other

Warrants

Rule 456(b) and Rule 457(r)

Other

Subscription Rights

Rule 456(b) and Rule 457(r)

Other

Purchase Contracts

Rule 456(b) and Rule 457(r)

Other

Units

Rule 456(b) and Rule 457(r)

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

N/A

N/A

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

N/A

 

(1)   In accordance with Rules 456(b) and 457(r) under the Securities Act of 1933, as amended, Loews Corporation (“Loews”) is deferring payment of all of the registration fee. Registration fees will be paid subsequently on a “pay as you go” basis. Loews will calculate the registration fee applicable to an offer of securities pursuant to this Registration Statement based on the fee payment rate in effect on the date of such fee payment.

(2) An indeterminate aggregate initial offering price and number or amount of the securities of each identified class is being registered as may from time to time be issued at indeterminate prices pursuant to this Registration Statement.