Both　acceleration　and　pseudo-acceleration　response　spectra　play　important　roles　in　structural　seismic　design.　However,　only　one　of　them　is　generally　provided　in　most　seismic　codes.　Therefore,　many　studies　have　attempted　to　develop　conversion　models　between　the　acceleration　response　spectrum　(SA)　and　the　pseudo-acceleration　response　spectrum　(PSA).　Our　previous　studies　found　that　the　relationship　between　SA　and　PSA　is　affected　by　magnitude,　distance,　and　site　class.　Subsequently,　we　developed　an　SA/PSA　model　incorporating　these　effects.　However,　this　model　is　suitable　for　cases　with　small　and　moderate　magnitudes　and　its　accuracy　is　not　good　enough　for　cases　with　large　magnitudes.　This　paper　aims　to　develop　an　efficient　SA/PSA　model　by　considering　influences　of　magnitude,　distance,　and　site　class,　which　can　be　applied　to　cases　not　only　with　small　or　moderate　magnitudes　but　also　with　large　ones.　For　this　purpose,　regression　analyses　were　conducted　using　16,660　horizontal　seismic　records　with　a　wider　range　of　magnitude.　The　magnitude　of　these　seismic　records　varies　from　4　to　9　and　the　distances　vary　from　10　to　200　km.　These　ground　motions　were　recorded　at　338　stations　covering　four　site　classes.　By　comparing　them　with　existing　models,　it　was　found　that　the　proposed　model　shows　better　accuracy　for　cases　with　any　magnitudes,　distances,　and　site　classes　considered　in　this　study.