AbstractThe KII Building was subjected to the San Fernando earthquake on 9 February 1971 without suffering any damage. During the earthquake, strong motion accelerations were recorded at the base, middle and top of the building.The simulation analysis of the building was carried out taking into account the interaction between the building and the soil. The internal viscous damping theory considering the different damping coefficients for the building and the soil was adopted.Comparison of the calculated and observed acceleration time histories as well as the floor response spectra showed satisfactory agreement. On the basis of the response spectrum values, the fact that no damage was observed in this building is justified theoretically.