<p>The Finite Element Method is a widely used discretization method for mechanical systems. Model Order Reduction is often applied to balance the need for accurate simulations with the requirement for acceptable simulation times by reducing the mathematical complexity of the system. One possible projection based Model Order Reduction method for linear systems is moment matching based on Krylov subspaces. In this method, the size of the reduced order model is directly proportional to the number of inputs and outputs of the system. Therefore, tangential directions can be applied to reduce the number of inputs used for Model Order Reduction. In this contribution, we examine the suitability of the Singular Value Decomposition Model Order Reduction (SVDMOR) method for linear elastic bodies in mechanical systems. SVDMOR is commonly used for electrical circuit simulation and reduces the number of inputs and outputs based on a singular value decomposition of the transfer function. The behavior of the singular values, which correspond to the error between the full order model and the model with a reduced number of inputs and outputs, as well as the tangential directions are investigated in the frequency domain on a numerical example.</p>