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July
10, 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
Comment Letter, dated June 22, 2009
(“Comment Letter”)
File No. 001-06541
VIA EDGAR
FILING AND FACSIMILE TRANSMISSION
Dear Ms.
Ignat:
Per our telephone conference on
Wednesday, July 8, 2009 with representatives of CNA Financial Corporation, a 90%
owned subsidiary of Loews (“CNA”), Loews acknowledges receipt of the Comment
Letter. Loews is currently working on a substantive response to the
Comment Letter and plans to submit such response to the Staff on or before July
24, 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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