Acoustic resonance phenomena at the front and back surfaces of a plate coated with thin layers were successfully observed in the amplitude spectrum of the back surface echo. The amplitude ratio of spectra with and without layers takes its maximum and minimum values at the resonant frequencies of the front and back coatings and both frequencies can clearly be distinguished from each other. As an application, the thicknesses of the front and back coatings on a steel plate were measured simultaneously using their resonant frequencies, thus verifying the validity of the principle.