One of the advocated reinforcement mechanisms is the formation by the filler of a network interpenetrating the polymer network. The deformation and reformation of the filler network allows the explanation of low strain dynamic physical properties of the composite. The present model relies on a statistical study of a collection of elementary mechanical systems, This leads to a mathematical approach of the complex modulus. The storage and loss modulus are expressed in the form of two integrals capable of modeling their Variation with respect to strain.