In　order　to　study　the　seismic　response　of　deep　non-circular　tunnels　under　far-field　seismic　SV　waves,　a　pseudo　static　analytical　solution　for　the　seismic　response　of　the　tunnel　was　first　derived　by　using　complex　variable　function　theory　and　conformal　mapping　method.　The　proposed　analytical　solution　can　take　into　account　variations　in　the　lining　thickness　and　the　different　interactions　between　the　surrounding　rock　and　lining.　Then,　the　validity　and　correctness　of　the　analytical　solution　were　verified　by　numerical　methods　based　on　engineering　examples　of　circular,　elliptical　and　horseshoe　tunnels.　Finally,　the　significant　effects　of　key　parameters,　such　as　the　surrounding　rock-lining　interface　conditions,　the　lining　cross-sectional　geometry,　and　the　relative　stiffness　of　the　surrounding　rock　and　the　lining,　on　the　seismic　response　of　the　tunnel　were　discussed.　The　results　showed　that　with　the　increase　in　the　interface　flexibility　coefficient,　the　normalized　thrust　of　elliptical　and　horseshoe　linings　decreased,　the　deformation　increased,　and　the　moment　first　increased　and　then　decreased.　The　influence　of　cross-sectional　shape　on　the　internal　force　of　the　lining　is　complex.　The　large-span　and　flat　lining　of　the　tunnel　had　large　deformation　and　surrounding　rock　stress.　The　increase　in　the　elastic　modulus　of　the　surrounding　rock　or　the　decrease　in　the　lining　thickness　resulted　in　a　decrease　in　the　lining　thrust　and　moment　and　an　increase　in　the　deformation.　The　reasonable　combination　of　rock　stiffness　and　lining　thickness　can　be　used　to　achieve　the　optimal　balance　between　the　internal　forces　and　deformation　of　the　flexible　lining　in　the　seismic　design　of　the　tunnel.　The　proposed　solution　can　be　easily　and　quickly　applied　to　the　preliminary　analysis　and　prediction　of　the　seismic　internal　force　and　deformation　of　deep　tunnels,　providing　a　theoretical　basis　and　scientific　reference　for　engineering　seismic　design　and　evaluation.