This paper deals with the non-linear vibration of sandwich viscoelastic shell structures. Coupling a harmonic balance method with the Galerkin's procedure, one obtains an amplitude equation depending on two complex coefficients. The latter are determined by solving a classical eigenvalue problem and two linear ones. This permits to get the non-linear frequency and the non-linear loss factor as functions of the displacement amplitude. To validate our approach, these relationships are illustrated in the case of a circular sandwich ring.