June 16, 2011 |
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Christine Allen
Staff Accountant
Re: Loews Corporation
Form 10-K for the Fiscal Year Ended December 31, 2010
File No. 001-06541
VIA EDGAR FILING
Dear Ms. Allen:
Loews Corporation is in receipt of the Staff’s comment letter regarding its above referenced periodic filing and is working on a substantive response. Our plan is to submit such response to the Staff on or before July 8, 2011.
If you have any questions or would like to discuss this matter please feel free to contact me at (212) 521-2950.
Very truly yours, | ||
/s/ Peter W. Keegan | ||
Peter W. Keegan | ||
Chief Financial Officer |
667 Madison Avenue, New York, New York 10065 | voice: 212-521-2950 | fax: 212-521-2329 | email:pkeegan@loews.com |