gelsomino-
A paper by Lengsfeld, Bardia, and LaBounty titled "Alternate Method to Determine Fixed Tube Sheet Thickness" would be useful. It was published in an ASME PVP volume sometime around 1997. From the abstract: "... In order to reduce the size of the axisymmetric finite element model, the spring constant of the tubes, based on the method outlined by Hayashi (1977), is modeled as equally spaced concentric cylinders for the FEA. The combined stiffness of the cylinders is the same as the total stifness of the tubes..."
You might be able to get a copy from the ASME.
jt