-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 QNO3VjcpOuZ0UEuEODchS1ifdbQCzOJMOvOzPhrV5wK9clQIl1G4VlJKaJVjeDIz
 Zhpk/fI7yEakI1VvqQz4Lg==

<SEC-DOCUMENT>0001209191-03-031863.txt : 20031124
<SEC-HEADER>0001209191-03-031863.hdr.sgml : 20031124
<ACCEPTANCE-DATETIME>20031124143722
ACCESSION NUMBER:		0001209191-03-031863
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031120
FILED AS OF DATE:		20031124

ISSUER:		

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

	BUSINESS ADDRESS:	
		STREET 1:		667 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10021-8087
		BUSINESS PHONE:		212-521-2000

	MAIL ADDRESS:	
		STREET 1:		667 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10021-8087

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ROSS FINANCIAL CORP
		CENTRAL INDEX KEY:			0001036329
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06541
		FILM NUMBER:		031020411

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 31363 SMB
		STREET 2:		MIRCO COMMERCE CENTRE
		CITY:			CAYMAN ISLANDS
		BUSINESS PHONE:		3459497950

	MAIL ADDRESS:	
		STREET 1:		PO BOX 31363 SMB
		STREET 2:		MIRCO COMMERCE CENTRE
		CITY:			CAYMAN ISLANDS
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>boh09624_1rfc.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?><ownershipDocument><schemaVersion>X0201</schemaVersion>    <documentType>4</documentType><periodOfReport>2003-11-20</periodOfReport><notSubjectToSection16>0</notSubjectToSection16><issuer><issuerCik>0000060086</issuerCik><issuerName>LOEWS CORP</issuerName>        <issuerTradingSymbol>CG</issuerTradingSymbol></issuer><reportingOwner><reportingOwnerId><rptOwnerCik>0001036329</rptOwnerCik><rptOwnerName>ROSS FINANCIAL CORP</rptOwnerName></reportingOwnerId><reportingOwnerAddress><rptOwnerStreet1>P.O. BOX 31363 SMB</rptOwnerStreet1><rptOwnerStreet2>GRAND CAYMAN</rptOwnerStreet2><rptOwnerCity>CAYMAN ISLANDS, BWI</rptOwnerCity><rptOwnerState></rptOwnerState><rptOwnerZipCode></rptOwnerZipCode><rptOwnerStateDescription></rptOwnerStateDescription></reportingOwnerAddress><reportingOwnerRelationship><isDirector>0</isDirector><isOfficer>0</isOfficer><isTenPercentOwner>1</isTenPercentOwner><isOther>0</isOther></reportingOwnerRelationship></reportingOwner><nonDerivativeTable><nonDerivativeTransaction><s
ecurityTitle><value>Carolina Group Stock</value></securityTitle><transactionDate><value>2003-11-20</value></transactionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>P</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionAmounts><transactionShares><value>3500000</value></transactionShares><transactionPricePerShare><value>22.50</value></transactionPricePerShare><transactionAcquiredDisposedCode><value>A</value></transactionAcquiredDisposedCode></transactionAmounts><postTransactionAmounts><sharesOwnedFollowingTransaction><value>7885800</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></nonDerivativeTransaction></nonDerivativeTable><ownerSignature><signatureName>Mark Van Develde, Director</signatureName><signatureDate>2003-11-24</signatureDate></ownerSignature></ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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