The theory of the transmittivity of immersed plates is extended to include the effects of losses associated with shear waves. The loss is computed for the transmission maxima which occur for five modes of vibration and is compared with observations made at a fixed frequency of112 megacycles. The general agreement is is good but not within the experimental error for all of the five modes. The value of the loss factor, which was determined to give agreement in a simple case, is difficult to appraise without data at other frequencies.