LOEWS CORP — Director's Dealing 2007

Oct 2, 2007

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: LOEWS CORP (LTR;CG)
CIK: 0000060086
Period of Report: 2007-09-28

Reporting Person: TISCH JAMES S (Director, Pres.& Chief Exec. Officer)

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2007-09-28	Stock Appreciation Right	$48.04	A	15000	Acquired	2017-01-09	Common Stock (15000)	Direct

Footnotes

F1: The stock appreciation right becomes exercisable in four equal annual installments beginning on January 9, 2008.

F2: The Reporting Person received the Derivative Security pursuant to a stock appreciation right grant at no cost.