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The optimization of acoustical properties of multi-layered materials used in the automotive industry requires a good understanding and characterization of the various component layers. This is a particular concern in the case of headliners where performance must be balanced with packing space demands. These composite structures when used with flexible urethane foams provide good stiffness and light weight, but their acoustic performance can be sub-optimal. Measurements undertaken with poro-elastic high airflow resistivity foams highlighted frame resonances which, if exploited, might significantly improve the acoustical performance of this system. A new modeling technique based on a pseudo-macroscopic description of the poro-elastic material in the framework of a four-pole network will be used to explain these frame resonances. This formulation exploits the electro-acoustical analogy in transmission line theory.