In this paper, a response analysis method of taut moored platforms is developed under the assumption that the superstructure behaves as flexible and the validity of this method is confirmed by comparison of the calculated results with the experiments carried out for this purpose. A series of calculations by this method can clarify the structural response characteristics of the taut moored platforms including the effects of the flexibility of the superstructure on the leg tensions. Simultaneously, the questionable phenomena reported in the previous paper can be explained by this method.