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July
16, 2008
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Securities
and Exchange Commission
Division
of Corporation Finance
Washington,
DC 20549-6010
Attn:
Sasha Parikh
Staff
Accountant
Re: Loews
Corporation
Form 10-K for the Fiscal Year Ended December 31, 2007
Form 10-Q
for the Quarter Ended March 31, 2008
File No. 001-06541
VIA EDGAR
FILING AND FACSIMILE TRANSMISSION
Dear Ms.
Parikh:
Loews Corporation is in receipt of the
Staff’s follow-up comment letter dated July 1, 2008 regarding its above
referenced periodic filings (the “follow-up comment
letter”). Consistent with your conversation with representatives of
CNA Financial Corporation, a 90% owned subsidiary of Loews Corporation (“CNA”),
and CNA’s letter to you of July 15, 2008 in relation thereto, Loews Corporation
is working on a substantive response to the follow-up comment letter and plans
to submit such response to the Staff on or before August 1, 2008.
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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