<SEC-DOCUMENT>0001140361-24-006143-index.html : 20240207
<SEC-HEADER>0001140361-24-006143.hdr.sgml : 20240207
<ACCEPTANCE-DATETIME>20240207164409
ACCESSION NUMBER:		0001140361-24-006143
CONFORMED SUBMISSION TYPE:	S-3ASR
PUBLIC DOCUMENT COUNT:		9
FILED AS OF DATE:		20240207
DATE AS OF CHANGE:		20240207
EFFECTIVENESS DATE:		20240207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LOEWS CORP
		CENTRAL INDEX KEY:			0000060086
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				132646102
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-3ASR
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-276935
		FILM NUMBER:		24604933

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-3ASR
<SEQUENCE>1
<FILENAME>ny20020502x1_s3asr.htm
<DESCRIPTION>S-3ASR
<TEXT>
Document 1 - file: ny20020502x1_s3asr.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ny20020502x1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: ny20020502x1_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ny20020502x1_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 3 - file: ny20020502x1_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>4
<FILENAME>ny20020502x1_ex24-1.htm
<DESCRIPTION>EXHIBIT 24.1
<TEXT>
Document 4 - file: ny20020502x1_ex24-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-25.1
<SEQUENCE>5
<FILENAME>ny20020502x1_ex25-1.htm
<DESCRIPTION>EXHIBIT 25.1
<TEXT>
Document 5 - file: ny20020502x1_ex25-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-25.2
<SEQUENCE>6
<FILENAME>ny20020502x1_ex25-2.htm
<DESCRIPTION>EXHIBIT 25.2
<TEXT>
Document 6 - file: ny20020502x1_ex25-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>7
<FILENAME>ny20020502x1_ex107-1.htm
<DESCRIPTION>EXHIBIT 107.1
<TEXT>
Document 7 - file: ny20020502x1_ex107-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>logo_davis.jpg
<TEXT>
Document 8 - file: logo_davis.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>logo_loewsblue.jpg
<TEXT>
Document 9 - file: logo_loewsblue.jpg

</DOCUMENT>
</SEC-DOCUMENT>