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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>9999999997-08-018138.txt : 20080408
<SEC-HEADER>9999999997-08-018138.hdr.sgml : 20080408
<ACCEPTANCE-DATETIME>20080408122940
<PAPER>
ACCESSION NUMBER:		9999999997-08-018138
CONFORMED SUBMISSION TYPE:	NO ACT
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080327
FILED AS OF DATE:		20080327
DATE AS OF CHANGE:		20080408
EFFECTIVENESS DATE:		20080327

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:		NO ACT
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06541
		FILM NUMBER:		08045133

	BUSINESS ADDRESS:	
		STREET 1:		667 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10065-8087
		BUSINESS PHONE:		212-521-2000

	MAIL ADDRESS:	
		STREET 1:		667 MADISON AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10065-8087
</SEC-HEADER>
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<TYPE>NO ACT
<SEQUENCE>1
<FILENAME>9999999997-08-018138.paper
<DESCRIPTION>AUTO-GENERATED PAPER DOCUMENT
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This document was generated as part of a paper submission.
Please reference the Document Control Number 08045133 for access to the original document.
</TEXT>
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