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April
24, 2009
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Securities
and Exchange Commission
Division
of Corporation Finance
Washington,
DC 20549-6010
Attn: Ibolya
Ignat
Staff Accountant
Re: Loews
Corporation (“Loews”)
Form 10-K for the Year Ended December
31, 2008 Filed on February 25, 2009
Schedule 14A Filed on April 7,
2009
File No. 001-06541
VIA EDGAR
FILING AND FACSIMILE TRANSMISSION
Dear Ms.
Ignat:
Loews is in receipt of the Staff’s
comment letter dated April 23, 2009 regarding its above referenced periodic
filings. Consistent with your exchange of voice mail with
representatives of CNA Financial Corporation, a 90% owned subsidiary of Loews
(“CNA”), and CNA’s letter to you of April 24, 2009, in relation thereto, Loews
is working on a substantive response to the comment letter and plans to submit
such response to the Staff on or before May 15, 2009.
Although Loews is, of course, amenable
to enhancing its disclosures in the context of the comment letter, this response
should not be considered an indication that Loews believes any disclosures in
the captioned Form 10-K or Schedule 14A were inadequate or incorrect in any
material respect.
If you have any questions or would like
to discuss this matter please feel free to contact the undersigned at (212)
521-2950.
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Very
truly yours,
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/s/
Peter W. Keegan
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Peter
W. Keegan
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Chief
Financial Officer
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667
Madison Avenue, New York, New York 10065
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voice:
212-521-2950
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fax:
212-521-2329
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email:pkeegan@loews.com
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