In the seismic evaluation of underground utility tunnels, selecting an analytical method is critical to estimating reasonable seismic responses. In simplified pseudo-static analysis methods widely applied to typical seismic design and evaluation of underground tunnels in practice, it is essential to check whether the methods provide valid results for cut-and-cover tunnels buried in shallow to medium depth. The differences between the two simplified pseudo-static methods are discussed in this study, and the analysis results are compared to those obtained from FLAC models. In addition to the analysis methods, seismic site classification, overburden soil depth, and sectional configuration are considered variables to examine their effects on the seismic response of underground utility tunnels. Based on the analysis results, the characteristics derived from the concepts and details of each simplified model are discussed. Also, general observations are made for the application of simplified analysis methods.