  We study corrections to the soft graviton theorem at all loop orders in
Yukawa and scalar theories, both in the high energy and low energy regions. It
is found that the tree level soft theorem is corrected by matrix elements
coupled to the Riemann curvature tensor of linearized gravity. Further
corrections appear in the high energy region and we develop a power counting
technique to classify all such loop corrections according to their order of
magnitude. This leads to the construction of factorized contributions to the
soft theorem, to which we apply an analysis analogous to Low's theorem based on
the gravitational Ward identity. In this analysis, we emphasize the role played
by the external kinematics.
