In this paper, limiting tensile strain method (LTSM) is reviewed, and advantages and disadvantages resulted from the simplicity of this method are examined in the light of the findings of the existing experimental and numerical studies. Using the viewpoint of the transfer functions for the LTSM, a more independent sight for the interpretation of the relationships between deflection ratio, structure's geometry, longitudinal/shear stiffness ratio and the limiting tensile strain is provided. In addition, the effect of average horizontal strain is included simply in the modified deep beam equations. Using reported data and observed damage classes of real and simulated case studies available in the literature, back-calculations for the coefficients of the transfer function are made. After comparing the back-calculated coefficients to the original coefficients of the LTSM, it is shown that observed damage and measured crack widths are reasonably compatible with the proposed limiting tensile strain boundaries. Also, it is shown that for the cases in which moderate or higher damage was observed, the original deep beam equations tend to underestimate the resultant damage.