The transversal seismic response of rectangular tunnels is studied by means of a numerical parametric study. A rocking deformation mode coupled with racking distortion is identified during shaking. Numerical R-F relations are developed and compared to the existing literature. Rocking response is quantified by means of dimensionless relations (θ/γff-F) The effects of lining rigidity, soil-tunnel interface conditions and soil yielding are highlighted.