<?xml version="1.0" encoding="UTF-8"?><!-- Generated by Broadridge Transform (tm) - http://www.broadridge.com --><!-- Created: Fri Aug 07 20:30:32 UTC 2026 --><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:common="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0000891836-18-000046</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001009879</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
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      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <dateOfEvent>08/06/2026</dateOfEvent>
      <issuerInfo>
        <issuerCIK>0000060086</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>540424108</issuerCusipNumber>
        </issuerCusips>
        <issuerName>LOEWS CORP</issuerName>
        <address>
          <common:street1>9 WEST 57TH STREET</common:street1>
          <common:city>NEW YORK</common:city>
          <common:stateOrCountry>NY</common:stateOrCountry>
          <common:zipCode>10019-2714</common:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Barry L. Bloom</personName>
          <personPhoneNum>(212) 521-2930</personPhoneNum>
          <personAddress>
            <common:street1>712 Fifth Avenue, 12th Floor</common:street1>
            <common:city>New York</common:city>
            <common:stateOrCountry>NY</common:stateOrCountry>
            <common:zipCode>10019</common:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0001009879</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Andrew H. Tisch</reportingPersonName>
        <fundType>OO</fundType>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>14184959</soleVotingPower>
        <sharedVotingPower>840000</sharedVotingPower>
        <soleDispositivePower>14184959</soleDispositivePower>
        <sharedDispositivePower>840000</sharedDispositivePower>
        <aggregateAmountOwned>15024959</aggregateAmountOwned>
        <percentOfClass>7.3</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Common Stock</securityTitle>
        <issuerName>LOEWS CORP</issuerName>
        <issuerPrincipalAddress>
          <common:street1>9 WEST 57TH STREET</common:street1>
          <common:city>NEW YORK</common:city>
          <common:stateOrCountry>NY</common:stateOrCountry>
          <common:zipCode>10019-2714</common:zipCode>
        </issuerPrincipalAddress>
      </item1>
      <item5>
        <percentageOfClassSecurities>Item 5(a) is amended by deleting the text thereof in its entirety and replacing it with the following:

As of August 7, 2026, Mr. Tisch beneficially owned a total of 15,024,959 shares of Common Stock of the Issuer, including 1,115,472 shares held by him; 13,069,487 shares held by trusts of which he is trustee; and 840,000 shares held by a charitable foundation of which he is a director. The total number of shares beneficially owned by Mr. Tisch constituted approximately 7.3% of the 204,427,720 shares of Common Stock of the Issuer outstanding on July 31, 2026, according to the Issuer's Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026.</percentageOfClassSecurities>
        <numberOfShares>Item 5(b) is amended by deleting the text thereof in its entirety and replacing it with the following:

Mr. Tisch had sole voting and dispositive power over 1,115,472 shares held by him and 13,069,487 shares held by trusts of which he is trustee. Mr. Tisch may be deemed to have shared voting and dispositive power over 840,000 shares held by a charitable foundation of which he is a director.</numberOfShares>
        <transactionDesc>Item 5(c) is amended by deleting the text thereof in its entirety and replacing it with the following:

During the 60 days preceding the filing of this statement, the only transactions in the Common Stock of the Issuer engaged in by Mr. Tisch were as follows: on August 4, 2026, Mr. Tisch contributed 559,000 shares of Common Stock to a trust of which he is trustee, which did not change Mr. Tisch's beneficial ownership; and on August 6, 2026, a family trust established by Mr. Tisch's late mother distributed a total of 924,000 shares of Common Stock to trusts of which Mr. Tisch is trustee, which did not involve a sale or purchase or any form of consideration.</transactionDesc>
      </item5>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Andrew H. Tisch</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Andrew H. Tisch</signature>
          <title>Andrew H. Tisch</title>
          <date>08/07/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
</edgarSubmission>
