In the previous report, the elastic behaviour of a single inverted angle with plate under bending load was analysed, and it was found that the bending rigidity and strength of the angle were considerably decreased because of the unsymmetry of it's cross section. In the ship structure, however, plates are generally stiffened by many parallel stiffeners, and in these cases, the bending stiffness and strength will so much decrease as in the case of a single stiffener with plate, because the elastic restraint of the plate decrease the web deformation. A bending theory of parallel inverted angles with plating which takes account of bending, tensile and torsional deformation of plate element of each angle was derived, and it fairly agreed with experimental results. And we analysed the behaviour of the angles with plating under uniform load, and obtained the effective breadth of the flange and the effective moment of inertia of the cross section.