Suction caissons used as mooring anchors for offshore structures can, depending on design concept, be subjected to pullout forces ranging from nearly vertical for tension leg platforms, to intermediate inclination angles for taut mooring systems, to nearly horizontal for catenary moored systems. Hence, the ability to understand and predict suction anchor pullout resistance for a full range of load orientations is becoming of increasing importance. A previous paper by the authors presents a plastic limit analysis for estimating the load capacity of suction anchors over a full range of load inclination ranging from horizontal to vertical. The model was capable of predicting load capacity for various load attachment (padeye) depths, caisson aspect ratios, and soil undrained strength profiles that vary linearly with depth. Loading conditions are assumed to be undrained; therefore, a purely cohesive soil is assumed. The original analysis assumed full adhesion on the boundaries of the caisson; i.e., a skin resistance coefficient equal to unity. However, actual values of this coefficient are less than unity, with specific values varying according to soil conditions and the method of caisson installation. To overcome the limitation of the original model, this paper presents a modified formulation that allows a skin resistance less than unity. The modified formulation develops an interaction relationship between vertical and horizontal soil resistance on the sides of the caisson that is applicable for any skin resistance conditions ranging from no to full adhesion.