Reinforced earth retaining structures are of recent origin. As such, very little information is available about the their performance during earthquakes. Nevertheless, composite reinforced earth can with stand compressive as well as tensile stresses. If reinforcements are designed to fail in pullout resistance, these reinforcements exhibit ductile behaviour. These properties make the use of reinforced earth ideal for earthquake loading conditions. Tensile failure of reinforcements may lead to catastrophic failure of retaining structures which should be avoided. The available information indicates that dynamic frictional resistance of reinforcements is less then static resistance. Besides, the reinforcement should extend beyond rupture surface predicted by Mononobe-Okabe to provide effective resistance required for stability of such retaining structure. This presentation proposes a method of analysis of such structures under earthquake loading conditions by using Joshi-Prajapati (1982) Method of analysis with modification proposed by Dass (1988).