Back-to-back Mechanically Stabilized Earth (BBMSE) walls are cost-effective soil retaining structures. Major applications of this BBMSE are highway approaches and bridge grade separations, railroads, commercial and residential developments. The main objective of the present study is to evaluate the vertical stresses and settlements in BBMSE walls. A detailed analytical study is done to examine the arching phenomenon in the case of BBMSE walls and back-to-back closely spaced conventional retaining walls. The effect of the arching phenomenon is evaluated and the lateral & vertical pressures on the reinforced fill are obtained. Parametric studies for various stiffness’s of the reinforcement (J = 50,500, 5000, 50,000 kN/m) are evaluated. It is observed that the distance between the walls and the stiffness of reinforcement has significant effect on the arching effect. For example, in the arching effect, if the reinforcement stiffness increases to 50,000 kN/m the vertical stress gets reduced up to 47.8% nearly half of the vertical stresses for the reinforcement stiffness of 50 kN/m.