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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 LvrfCtGoEvWZjbIrfHebL9P7+eg5jbUpG+BTLcGhN6pnSLtDBkBgVUyEbF5SgL4e
 X+KYX/+yCuWavuOwTPsRXA==

<SEC-DOCUMENT>9999999997-04-014045.txt : 20040329
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<ACCEPTANCE-DATETIME>20040329151842
<PAPER>
ACCESSION NUMBER:		9999999997-04-014045
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031231
FILED AS OF DATE:		20040326
EFFECTIVENESS DATE:		20040326

FILER:

	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

	FILING VALUES:
		FORM TYPE:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06541
		FILM NUMBER:		04021009

	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
</SEC-HEADER>
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<TYPE>ARS
<SEQUENCE>1
<FILENAME>9999999997-04-014045.paper
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This document was generated as part of a paper submission.
Please reference the Document Control Number 04021009 for access to the original document.
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