This paper describes mechanical modeling of soft-fingered grasping and manipulation. Here, we used a simple hand consisting of a pair of 1-DOF rotational fingers with hemispherical soft fingertips to investigate the mechanics of soft-fingered grasping and manipulation. Based on the observations of soft-fingered grasping and manipulation, we propose a parallel distributed model with tangential deformation of hemispherical soft fingertips. We experimentally verified our proposed parallel distributed model. We then show that simulation results based on the parallel distributed model agree with the observations well.