SECURITIES AND EXCHANGE COMMISSION
                       Washington, D.C. 20549

                        ____________________

                            SCHEDULE 13G


              UNDER THE SECURITIES EXCHANGE ACT OF 1934
                         (Amendment No. 1)*

                             LOEWS CORP
     ___________________________________________________________
                          (Name of Issuer)


                            COMMON STOCK
     ___________________________________________________________
                   (Title of Class of Securities)


                              540424207
                   ______________________________
                           (CUSIP Number)

                           March 31, 2008
     ___________________________________________________________
       (Date of Event Which Requires Filing of this Statement)


Check the  appropriate  box to designate  the Rule  pursuant to which
this Schedule is filed:

                         [X] Rule 13d - 1(b)
                         [ ] Rule 13d - 1(c)
                         [ ] Rule 13d - 1(d)

*    The  remainder  of this  cover  page  shall be filled  out for a
reporting  person's  initial  filing on this form with respect to the
subject  class  of  securities,  and  for  any  subsequent  amendment
containing  information which would alter  disclosures  provided in a
prior cover page.

     The  information  required on the  remainder  of this page shall
not be deemed to be  "filed"  for the  purpose  of  Section 18 of the
Securities  Exchange Act of 1934 ("Act") or otherwise  subject to the
liabilities  of that  section  of the Act but shall be subject to all
other provisions of the Act (however, see the Notes.)














- ----------------                          --------------
CUSIP        No            13G             Page 12 of
540424207                                   19 Pages
- ----------------                          --------------



- ---------------------------------------------------------
  1    NAMES OF REPORTING PERSONS
       I.R.S.   IDENTIFICATION   NO.  OF  ABOVE  PERSONS
       (ENTITIES ONLY):

       Bank of America Corporation
       56-0906609

- ---------------------------------------------------------
- ---------------------------------------------------------
  2    CHECK THE  APPROPRIATE BOX IF A MEMBER OF A GROUP
       (See Instructions)
       (a) [ ]
                                           (b) [ ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  3    SEC USE ONLY


- ---------------------------------------------------------
- ---------------------------------------------------------
  4    CITIZENSHIP OR PLACE OF ORGANIZATION

                                                Delaware
- ---------------------------------------------------------
- ---------------------------------------------------------
                                                       0
               5  SOLE VOTING POWER
  NUMBER OF
    SHARES
 BENEFICIALLY
OWNED BY EACH
  REPORTING
 PERSON WITH

- ---------------------------------------------------------
- ---------------------------------------------------------
                                              11,209,370
               6  SHARED VOTING POWER
- ---------------------------------------------------------
- ---------------------------------------------------------

               7  SOLE DISPOSITIVE                     0
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
               8  SHARED DISPOSITIVE          11,496,606
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
  9    AGGREGATE  AMOUNT   BENEFICIALLY  OWNED  BY  EACH
       REPORTING PERSON
                                              11,496,606
- ---------------------------------------------------------
- ---------------------------------------------------------
  10   CHECK  IF  THE   AGGREGATE   AMOUNT  IN  ROW  (9)
       EXCLUDES CERTAIN SHARES (See Instructions)

                                                    [  ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

                                                  10.60%
- ---------------------------------------------------------
- ---------------------------------------------------------
  12   TYPE OF REPORTING PERSON (See Instructions)

                                                      HC
- ---------------------------------------------------------








- ---------------------------------------------------------
  1    NAMES OF REPORTING PERSONS
       I.R.S.   IDENTIFICATION   NO.  OF  ABOVE  PERSONS
       (ENTITIES ONLY):

       NB Holdings Corporation
       56-1857749

- ---------------------------------------------------------
- ---------------------------------------------------------
  2    CHECK THE  APPROPRIATE BOX IF A MEMBER OF A GROUP
       (See Instructions)
       (a) [ ]
                                           (b) [ ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  3    SEC USE ONLY


- ---------------------------------------------------------
- ---------------------------------------------------------
  4    CITIZENSHIP OR PLACE OF ORGANIZATION

                                                Delaware
- ---------------------------------------------------------
- ---------------------------------------------------------
                                                       0
               5  SOLE VOTING POWER
  NUMBER OF
    SHARES
 BENEFICIALLY
OWNED BY EACH
  REPORTING
 PERSON WITH

- ---------------------------------------------------------
- ---------------------------------------------------------
                                              11,209,370
               6  SHARED VOTING POWER
- ---------------------------------------------------------
- ---------------------------------------------------------

               7  SOLE DISPOSITIVE                     0
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
               8  SHARED DISPOSITIVE          11,496,589
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
  9    AGGREGATE  AMOUNT   BENEFICIALLY  OWNED  BY  EACH
       REPORTING PERSON
                                              11,496,589
- ---------------------------------------------------------
- ---------------------------------------------------------
  10   CHECK  IF  THE   AGGREGATE   AMOUNT  IN  ROW  (9)
       EXCLUDES CERTAIN SHARES (See Instructions)

                                                    [  ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

                                                  10.60%
- ---------------------------------------------------------
- ---------------------------------------------------------
  12   TYPE OF REPORTING PERSON (See Instructions)

                                                      HC
- ---------------------------------------------------------








- ---------------------------------------------------------
  1    NAMES OF REPORTING PERSONS
       I.R.S.   IDENTIFICATION   NO.  OF  ABOVE  PERSONS
       (ENTITIES ONLY):

       Bank of America, NA
       94-1687665

- ---------------------------------------------------------
- ---------------------------------------------------------
  2    CHECK THE  APPROPRIATE BOX IF A MEMBER OF A GROUP
       (See Instructions)
       (a) [ ]
                                           (b) [ ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  3    SEC USE ONLY


- ---------------------------------------------------------
- ---------------------------------------------------------
  4    CITIZENSHIP OR PLACE OF ORGANIZATION

                                           United States
- ---------------------------------------------------------
- ---------------------------------------------------------
                                               5,402,136
               5  SOLE VOTING POWER
  NUMBER OF
    SHARES
 BENEFICIALLY
OWNED BY EACH
  REPORTING
 PERSON WITH

- ---------------------------------------------------------
- ---------------------------------------------------------
                                               5,797,428
               6  SHARED VOTING POWER
- ---------------------------------------------------------
- ---------------------------------------------------------

               7  SOLE DISPOSITIVE             5,522,709
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
               8  SHARED DISPOSITIVE           5,964,074
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
  9    AGGREGATE  AMOUNT   BENEFICIALLY  OWNED  BY  EACH
       REPORTING PERSON
                                              11,486,783
- ---------------------------------------------------------
- ---------------------------------------------------------
  10   CHECK  IF  THE   AGGREGATE   AMOUNT  IN  ROW  (9)
       EXCLUDES CERTAIN SHARES (See Instructions)

                                                    [  ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

                                                  10.59%
- ---------------------------------------------------------
- ---------------------------------------------------------
  12   TYPE OF REPORTING PERSON (See Instructions)

                                                      BK
- ---------------------------------------------------------








- ---------------------------------------------------------
  1    NAMES OF REPORTING PERSONS
       I.R.S.   IDENTIFICATION   NO.  OF  ABOVE  PERSONS
       (ENTITIES ONLY):

       BAC North America Holding Company
       36-3737560

- ---------------------------------------------------------
- ---------------------------------------------------------
  2    CHECK THE  APPROPRIATE BOX IF A MEMBER OF A GROUP
       (See Instructions)
       (a) [ ]
                                           (b) [ ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  3    SEC USE ONLY


- ---------------------------------------------------------
- ---------------------------------------------------------
  4    CITIZENSHIP OR PLACE OF ORGANIZATION

                                                Delaware
- ---------------------------------------------------------
- ---------------------------------------------------------
                                                       0
               5  SOLE VOTING POWER
  NUMBER OF
    SHARES
 BENEFICIALLY
OWNED BY EACH
  REPORTING
 PERSON WITH

- ---------------------------------------------------------
- ---------------------------------------------------------
                                                       0
               6  SHARED VOTING POWER
- ---------------------------------------------------------
- ---------------------------------------------------------

               7  SOLE DISPOSITIVE                     0
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
               8  SHARED DISPOSITIVE                  17
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
  9    AGGREGATE  AMOUNT   BENEFICIALLY  OWNED  BY  EACH
       REPORTING PERSON
                                                      17
- ---------------------------------------------------------
- ---------------------------------------------------------
  10   CHECK  IF  THE   AGGREGATE   AMOUNT  IN  ROW  (9)
       EXCLUDES CERTAIN SHARES (See Instructions)

                                                    [  ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

                                                      0%
- ---------------------------------------------------------
- ---------------------------------------------------------
  12   TYPE OF REPORTING PERSON (See Instructions)

                                                      HC
- ---------------------------------------------------------








- ---------------------------------------------------------
  1    NAMES OF REPORTING PERSONS
       I.R.S.   IDENTIFICATION   NO.  OF  ABOVE  PERSONS
       (ENTITIES ONLY):

       LaSalle Bank Corporation
       36-2685437

- ---------------------------------------------------------
- ---------------------------------------------------------
  2    CHECK THE  APPROPRIATE BOX IF A MEMBER OF A GROUP
       (See Instructions)
       (a) [ ]
                                           (b) [ ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  3    SEC USE ONLY


- ---------------------------------------------------------
- ---------------------------------------------------------
  4    CITIZENSHIP OR PLACE OF ORGANIZATION

                                                Delaware
- ---------------------------------------------------------
- ---------------------------------------------------------
                                                       0
               5  SOLE VOTING POWER
  NUMBER OF
    SHARES
 BENEFICIALLY
OWNED BY EACH
  REPORTING
 PERSON WITH

- ---------------------------------------------------------
- ---------------------------------------------------------
                                                       0
               6  SHARED VOTING POWER
- ---------------------------------------------------------
- ---------------------------------------------------------

               7  SOLE DISPOSITIVE                     0
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
               8  SHARED DISPOSITIVE                  17
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
  9    AGGREGATE  AMOUNT   BENEFICIALLY  OWNED  BY  EACH
       REPORTING PERSON
                                                      17
- ---------------------------------------------------------
- ---------------------------------------------------------
  10   CHECK  IF  THE   AGGREGATE   AMOUNT  IN  ROW  (9)
       EXCLUDES CERTAIN SHARES (See Instructions)

                                                    [  ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

                                                      0%
- ---------------------------------------------------------
- ---------------------------------------------------------
  12   TYPE OF REPORTING PERSON (See Instructions)

                                                      HC
- ---------------------------------------------------------









- ---------------------------------------------------------
  1    NAMES OF REPORTING PERSONS
       I.R.S.   IDENTIFICATION   NO.  OF  ABOVE  PERSONS
       (ENTITIES ONLY):

       LaSalle Bank, N.A.
       36-0884183

- ---------------------------------------------------------
- ---------------------------------------------------------
  2    CHECK THE  APPROPRIATE BOX IF A MEMBER OF A GROUP
       (See Instructions)
       (a) [ ]
                                           (b) [ ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  3    SEC USE ONLY


- ---------------------------------------------------------
- ---------------------------------------------------------
  4    CITIZENSHIP OR PLACE OF ORGANIZATION

                                           United States
- ---------------------------------------------------------
- ---------------------------------------------------------
                                                       0
               5  SOLE VOTING POWER
  NUMBER OF
    SHARES
 BENEFICIALLY
OWNED BY EACH
  REPORTING
 PERSON WITH

- ---------------------------------------------------------
- ---------------------------------------------------------
                                                       0
               6  SHARED VOTING POWER
- ---------------------------------------------------------
- ---------------------------------------------------------

               7  SOLE DISPOSITIVE                    17
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
               8  SHARED DISPOSITIVE                   0
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
  9    AGGREGATE  AMOUNT   BENEFICIALLY  OWNED  BY  EACH
       REPORTING PERSON
                                                      17
- ---------------------------------------------------------
- ---------------------------------------------------------
  10   CHECK  IF  THE   AGGREGATE   AMOUNT  IN  ROW  (9)
       EXCLUDES CERTAIN SHARES (See Instructions)

                                                    [  ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

                                                      0%
- ---------------------------------------------------------
- ---------------------------------------------------------
  12   TYPE OF REPORTING PERSON (See Instructions)

                                                      BK
- ---------------------------------------------------------











- ---------------------------------------------------------
  1    NAMES OF REPORTING PERSONS
       I.R.S.   IDENTIFICATION   NO.  OF  ABOVE  PERSONS
       (ENTITIES ONLY):

       Banc of America Securities Holdings Corporation
       56-2103478

- ---------------------------------------------------------
- ---------------------------------------------------------
  2    CHECK THE  APPROPRIATE BOX IF A MEMBER OF A GROUP
       (See Instructions)
       (a) [ ]
                                           (b) [ ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  3    SEC USE ONLY


- ---------------------------------------------------------
- ---------------------------------------------------------
  4    CITIZENSHIP OR PLACE OF ORGANIZATION

                                                Delaware
- ---------------------------------------------------------
- ---------------------------------------------------------
                                                       0
               5  SOLE VOTING POWER
  NUMBER OF
    SHARES
 BENEFICIALLY
OWNED BY EACH
  REPORTING
 PERSON WITH

- ---------------------------------------------------------
- ---------------------------------------------------------
                                                   9,806
               6  SHARED VOTING POWER
- ---------------------------------------------------------
- ---------------------------------------------------------

               7  SOLE DISPOSITIVE                     0
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
               8  SHARED DISPOSITIVE               9,806
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
  9    AGGREGATE  AMOUNT   BENEFICIALLY  OWNED  BY  EACH
       REPORTING PERSON
                                                   9,806
- ---------------------------------------------------------
- ---------------------------------------------------------
  10   CHECK  IF  THE   AGGREGATE   AMOUNT  IN  ROW  (9)
       EXCLUDES CERTAIN SHARES (See Instructions)

                                                    [  ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

                                                      0%
- ---------------------------------------------------------
- ---------------------------------------------------------
  12   TYPE OF REPORTING PERSON (See Instructions)

                                                      HC
- ---------------------------------------------------------









- ---------------------------------------------------------
  1    NAMES OF REPORTING PERSONS
       I.R.S.   IDENTIFICATION   NO.  OF  ABOVE  PERSONS
       (ENTITIES ONLY):

       Banc of America Securities LLC
       56-2058405

- ---------------------------------------------------------
- ---------------------------------------------------------
  2    CHECK THE  APPROPRIATE BOX IF A MEMBER OF A GROUP
       (See Instructions)
       (a) [ ]
                                           (b) [ ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  3    SEC USE ONLY


- ---------------------------------------------------------
- ---------------------------------------------------------
  4    CITIZENSHIP OR PLACE OF ORGANIZATION

                                                Delaware
- ---------------------------------------------------------
- ---------------------------------------------------------
                                                   9,806
               5  SOLE VOTING POWER
  NUMBER OF
    SHARES
 BENEFICIALLY
OWNED BY EACH
  REPORTING
 PERSON WITH

- ---------------------------------------------------------
- ---------------------------------------------------------
                                                       0
               6  SHARED VOTING POWER
- ---------------------------------------------------------
- ---------------------------------------------------------

               7  SOLE DISPOSITIVE                 9,806
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
               8  SHARED DISPOSITIVE                   0
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
  9    AGGREGATE  AMOUNT   BENEFICIALLY  OWNED  BY  EACH
       REPORTING PERSON
                                                   9,806
- ---------------------------------------------------------
- ---------------------------------------------------------
  10   CHECK  IF  THE   AGGREGATE   AMOUNT  IN  ROW  (9)
       EXCLUDES CERTAIN SHARES (See Instructions)

                                                    [  ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

                                                      0%
- ---------------------------------------------------------
- ---------------------------------------------------------
  12   TYPE OF REPORTING PERSON (See Instructions)

                                                      BD
- ---------------------------------------------------------










- ---------------------------------------------------------
  1    NAMES OF REPORTING PERSONS
       I.R.S.   IDENTIFICATION   NO.  OF  ABOVE  PERSONS
       (ENTITIES ONLY):

       Columbia Management Group, LLC
       94-1687665

- ---------------------------------------------------------
- ---------------------------------------------------------
  2    CHECK THE  APPROPRIATE BOX IF A MEMBER OF A GROUP
       (See Instructions)
       (a) [ ]
                                           (b) [ ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  3    SEC USE ONLY


- ---------------------------------------------------------
- ---------------------------------------------------------
  4    CITIZENSHIP OR PLACE OF ORGANIZATION

                                                Delaware
- ---------------------------------------------------------
- ---------------------------------------------------------
                                                       0
               5  SOLE VOTING POWER
  NUMBER OF
    SHARES
 BENEFICIALLY
OWNED BY EACH
  REPORTING
 PERSON WITH

- ---------------------------------------------------------
- ---------------------------------------------------------
                                               5,792,013
               6  SHARED VOTING POWER
- ---------------------------------------------------------
- ---------------------------------------------------------

               7  SOLE DISPOSITIVE                     0
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
               8  SHARED DISPOSITIVE           5,861,048
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
  9    AGGREGATE  AMOUNT   BENEFICIALLY  OWNED  BY  EACH
       REPORTING PERSON
                                               5,861,048
- ---------------------------------------------------------
- ---------------------------------------------------------
  10   CHECK  IF  THE   AGGREGATE   AMOUNT  IN  ROW  (9)
       EXCLUDES CERTAIN SHARES (See Instructions)

                                                    [  ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

                                                    5.4%
- ---------------------------------------------------------
- ---------------------------------------------------------
  12   TYPE OF REPORTING PERSON (See Instructions)

                                                      PN
- ---------------------------------------------------------







- ---------------------------------------------------------
  1    NAMES OF REPORTING PERSONS
       I.R.S.   IDENTIFICATION   NO.  OF  ABOVE  PERSONS
       (ENTITIES ONLY):

       Columbia Management Advisors, LLC
       94-1687665

- ---------------------------------------------------------
- ---------------------------------------------------------
  2    CHECK THE  APPROPRIATE BOX IF A MEMBER OF A GROUP
       (See Instructions)
       (a) [ ]
                                           (b) [ ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  3    SEC USE ONLY


- ---------------------------------------------------------
- ---------------------------------------------------------
  4    CITIZENSHIP OR PLACE OF ORGANIZATION

                                                Delaware
- ---------------------------------------------------------
- ---------------------------------------------------------
                                               5,792,013
               5  SOLE VOTING POWER
  NUMBER OF
    SHARES
 BENEFICIALLY
OWNED BY EACH
  REPORTING
 PERSON WITH

- ---------------------------------------------------------
- ---------------------------------------------------------
                                                       0
               6  SHARED VOTING POWER
- ---------------------------------------------------------
- ---------------------------------------------------------

               7  SOLE DISPOSITIVE             5,714,268
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
               8  SHARED DISPOSITIVE             146,780
               POWER
- ---------------------------------------------------------
- ---------------------------------------------------------
  9    AGGREGATE  AMOUNT   BENEFICIALLY  OWNED  BY  EACH
       REPORTING PERSON
                                               5,861,048
- ---------------------------------------------------------
- ---------------------------------------------------------
  10   CHECK  IF  THE   AGGREGATE   AMOUNT  IN  ROW  (9)
       EXCLUDES CERTAIN SHARES (See Instructions)

                                                    [  ]
- ---------------------------------------------------------
- ---------------------------------------------------------
  11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

                                                   5.40%
- ---------------------------------------------------------
- ---------------------------------------------------------
  12   TYPE OF REPORTING PERSON (See Instructions)

                                                      PN
- ---------------------------------------------------------








- -----------------------------------------------------------
   1     NAMES OF REPORTING PERSONS
         I.R.S.   IDENTIFICATION   NO.  OF  ABOVE  PERSONS
         (ENTITIES ONLY):

         Banc of America Investment Advisors, Inc.
         56-2058405

- -----------------------------------------------------------
- -----------------------------------------------------------
   2     CHECK THE  APPROPRIATE BOX IF A MEMBER OF A GROUP
         (See Instructions)
                      (a) [ ]
                                             (b) [ ]
- -----------------------------------------------------------
- -----------------------------------------------------------
   3     SEC USE ONLY


- -----------------------------------------------------------
- -----------------------------------------------------------
   4     CITIZENSHIP OR PLACE OF ORGANIZATION

                                                  Delaware
- -----------------------------------------------------------
- -----------------------------------------------------------
                                                         0
                 5  SOLE VOTING POWER
   NUMBER OF
     SHARES
  BENEFICIALLY
 OWNED BY EACH
   REPORTING
  PERSON WITH

- -----------------------------------------------------------
- -----------------------------------------------------------
                                                     3,773
                 6  SHARED VOTING POWER
- -----------------------------------------------------------
- -----------------------------------------------------------

                 7  SOLE DISPOSITIVE                     0
                 POWER
- -----------------------------------------------------------
- -----------------------------------------------------------
                 8  SHARED DISPOSITIVE                   0
                 POWER
- -----------------------------------------------------------
- -----------------------------------------------------------
     9      AGGREGATE  AMOUNT  BENEFICIALLY  OWNED BY EACH
            REPORTING PERSON
                                                     3,773
- -----------------------------------------------------------
- -----------------------------------------------------------
    10      CHECK  IF THE  AGGREGATE  AMOUNT  IN  ROW  (9)
            EXCLUDES CERTAIN SHARES (See Instructions)

                                                      [  ]
- -----------------------------------------------------------
- -----------------------------------------------------------
    11      PERCENT OF CLASS  REPRESENTED BY AMOUNT IN ROW
            (9)

                                                        0%
- -----------------------------------------------------------
- -----------------------------------------------------------
    12      TYPE OF REPORTING PERSON (See Instructions)

                                                        LA
- -----------------------------------------------------------












Item 1(a).    Name of Issuer:

         Loews Corp

Item 1(b).    Address of Issuer's Principal Executive Offices:

         667 Madison Ave
         New York, NY 10065-8087

Item 2(a).    Name of Person Filing:

         Bank of America Corporation
         NB Holdings Corporation
         Bank of America N.A.
         BAC North America Holding Company
         LaSalle Bank Corporation
         LaSalle Bank, N.A.
         Banc of America Securities Holdings Corporation
         Banc of America Securities LLC
         Columbia Management Group, LLC
         Columbia Management Advisors, LLC
         Banc of America Investment Advisors, Inc

Item 2(b).    Address  of  Principal  Business  Office  or,  if None,
         Residence:

         Each  Reporting  Person  has its or his  principal  business
         office at 100 North Tryon Street,  Floor 25, Bank of America
         Corporate Center, Charlotte, NC 28255.

Item 2(c).    Citizenship:

         Bank of America Corporation            Delaware
         NB Holdings Corporation                Delaware
         Bank of America N.A.                   United States
         BAC North America Holding Company      Delaware
         LaSalle Bank Corporation               Delaware
         LaSalle Bank, N.A.                     United States
         Banc of America Securities Holdings Corporation   Delaware
         Banc of America Securities LLC         Delaware
         Columbia Management Group, LLC         Delaware
         Columbia Management Advisors, LLC      Delaware
         Banc of America Investment Advisors,Inc           Delaware

Item 2(d).    Title of Class of Securities:

         Common Stock

Item 2(e).    CUSIP Number:

          540424207

Item 3.  If This  Statement is Filed  Pursuant to Rule  13d-1(b),  or
         13d-2(b) or (c), Check Whether the Person Filing is a:

         (a)  [ ] Broker or dealer  registered  under  Section 15  of
         the Exchange Act.
         (b)  [  ]  Bank  as  defined  in   Section 3(a)(6)   of  the
         Exchange Act.
         (c)  [ ]  Insurance  company as defined in  Section 3(a)(19)
              of the Exchange Act.
         (d)  [ ] Investment  company  registered  under Section 8 of
              the Investment Company Act.
         (e)  [  ]  An   investment   adviser  in   accordance   with
         Rule 13d-1(b)(1)(ii)(E).
         (f)  [ ] An  employee  benefit  plan  or  endowment  fund in
              accordance with Rule 13d-1(b)(1)(ii)(F).
         (g)  [X] A parent  holding  company  or  control  person  in
              accordance with Rule 13d-1(b)(1)(ii)(G).
         (h)  [ ] A savings  association  as defined in  Section 3(b)
              of the Federal Deposit Insurance Act.
         (i)  [  ]  A  church   plan  that  is   excluded   from  the
              definition  of  an  investment  company  under  Section
              3(c)(14) of the Investment Company Act.
         (j)  [  ] Group, in accordance with Rule 13d-1(b)(1)(ii)(J).

         If this statement is filed pursuant to Rule 13d-1(c),  check
              this box.  [  ]

Item 4.  Ownership:

         With respect to the  beneficial  ownership of the  reporting
         person,  see Items 5 through  11 of the cover  pages to this
         Schedule 13G, which are incorporated herein by reference.

Item 5.  Ownership of Five Percent or Less of a Class:

         If this  statement is being filed to report the fact that as
         of the date  hereof  the  reporting  person has ceased to be
         the beneficial  owner of more than five percent of the class
         of securities, check the following  [    ].

Item 6.  Ownership  of More than Five  Percent  on Behalf of  Another
         Person:

         Not applicable.

Item 7.  Identification  and  Classification  of the Subsidiary Which
         Acquired  the  Security  Being  Reported  on by  the  Parent
         Holding Company or Control Person:

         With    respect    to    Subsidiary    Identification    and
         Classification,  see Items 5 through  11 of the cover  pages
         to this  Schedule  13G,  which  are  incorporated  herein by
         reference.

Item 8.  Identification and Classification of Members of the Group:

         Not applicable.

Item 9.  Notice of Dissolution of Group:

         Not applicable.







Item 10. Certification:

         By signing below each of the undersigned  certifies that, to
         the best of such  undersigned's  knowledge  and belief,  the
         securities  referred to above were  acquired and are held in
         the  ordinary  course of business  and were not acquired and
         are not for the  purpose of or with the  effect of  changing
         or  influencing  the control of the issuer of the securities
         and were not  acquired and are not held in  connection  with
         or as a participant in any  transaction  having that purpose
         or effect.

                                SIGNATURE

After reasonable  inquiry and to the best of my knowledge and belief,
I certify that the  information  set forth in this statement is true,
complete and correct.

Dated:   April 10, 2008

Bank of America Corporation
NB Holdings Corporation
Bank of America, N.A.
BAC North America Holding Company
LaSalle Bank Corporation
LaSalle Bank, N.A.

By:      /s/ Lucille E. Reymann
     _____________________
     Lucille E. Reymann
     Senior Vice President

Columbia Management Group, LLC
Columbia Management Advisors, LLC

By:      /s/ Michael A. Jones
     _____________________
     Michael A. Jones
     President

Banc of America Securities Holdings Corporation

By:      /s/ Laurie Readhead
     _____________________
     Laurie Readhead
     President



Banc of America Securities LLC

By:      /s/ Matthew Smith
     _____________________
     Matthew Smith
     Principal

Banc of America Investment Advisors, Inc.

By:      /s/ Daniel S. McNamara
            ____________________
     Daniel S. McNamara
     President










                                                         Exhibit 99.1

                  EXHIBIT 99.1 - JOINT FILING AGREEMENT

     The   undersigned   hereby  agree  that  they  are  filing  this
statement  jointly  pursuant  to  Rule  13d-1(k)(1).  Each of them is
responsible  for  the  timely  filing  of such  Schedule  13G and any
amendments  thereto,  and for the  completeness  and  accuracy of the
information  concerning such person  contained  therein;  but none of
them  is  responsible  for  the   completeness  or  accuracy  of  the
information  concerning the other persons  making the filing,  unless
such person knows or has reason to believe that such  information  is
inaccurate.

     In  accordance  with  Rule  13d-1(k)(1)  promulgated  under  the
Securities  and Exchange  Act of 1934,  as amended,  the  undersigned
hereby  agree to the joint  filing  with each other on behalf of each
of them of to such a statement  on Schedule  13G with  respect to the
common  stock  of  beneficially  owned by each of  them.  This  Joint
Filing  Agreement  shall be included  as an exhibit to such  Schedule
13G.

Dated:   April 10, 2008


Bank of America Corporation
NB Holdings Corporation
Bank of America, N.A.
BAC North America Holding Company
LaSalle Bank Corporation
LaSalle Bank, N.A.

By:      /s/ Lucille E. Reymann
     _____________________
     Lucille E. Reymann
     Senior Vice President

Columbia Management Group, LLC
Columbia Management Advisors, LLC

By:      /s/ Michael A. Jones
     _____________________
     Michael A. Jones
     President

Banc of America Securities Holdings Corporation

By:      /s/ Laurie Readhead
     _____________________
     Laurie Readhead
     President



Banc of America Securities LLC

By:      /s/ Matthew Smith
     _____________________
     Matthew Smith
     Principal

Banc of America Investment Advisors, Inc.

By:      /s/ Daniel S. McNamara
            ____________________
     Daniel S. McNamara
     President