The horizontal-to-vertical spectral ratio (HVSR) has been used by many rese
archers to characterize local conditions in terms of the dynamic response o
f the soil. One of its variants is that proposed by Nakamura (1989) in whic
h records of microtremors are used. Usually, the analysis is aimed to obtai
n the predominant period of the site under study. In this work we explore w
hat can be achieved by using this method. We study the response of differen
t configurations under incident waves coming from an explosive source using
the indirect boundary element method (IBEM). We investigate two cases: low
- and high-velocity contrast, holding constant the physical properties insi
de the basin and changing only the properties of the bedrock. Then, we comp
ute the seismic response using the horizontal sediment-to-bedrock spectral
ratio (SBSR) at various locations on the free surface of the basins, and co
mpare it with the one calculated by the HVSR at the same locations. The com
parison shows that, in general, the predominant period computed with the HV
SR is not the same as that obtained by the SBSR in all the locations. On th
e other hand, the HVSR approximation can reasonably well predict the fundam
ental local frequencies when the impedance contrast between the basin and t
he bedrock is low. However, HVSR cannot be used in sedimentary basins havin
g a high impedance contrast with respect to the bedrock below.