This document summarizes a study that used finite element modeling to analyze the behavioral model of mat foundations. It introduced soil-structure interaction parameters like modulus of subgrade reaction (k) and horizontal reaction (2T). The study found the modulus of subgrade reaction depends on soil and concrete properties and foundation dimensions, and soil parameters have a more influential effect on foundation displacements than concrete properties. The finite element model was developed using rectangular plate elements. Shape functions and generalized strain-displacement matrices were defined to derive the element stiffness matrix for analyzing mat foundation behavior.