SEC Comment Letter 0000000000-24-010275 to LOEWS CORP (L) (CIK 0000060086) (L)
LOEWS CORP (L) (CIK 0000060086)
Date: Sept. 11, 2024 · CIK: 0000060086 · Accession: 0000000000-24-010275
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File numbers found in text: 001-06541
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September 11, 2024
Jane Wang
Senior Vice President and Chief Financial Officer
Loews Corporation
9 West 57th Street
New York, NY 10019-2714
Re:Loews Corporation
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-06541
Dear Jane Wang:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance