In this study, we performed a simulation of stretching dynamics in double-stranded DNA fragments in a high-gradient liquid flow in the neighborhood of collapsing cavitation bubbles. We used calculated profiles of elastic tension along the polymer fragment model to determine the rates of mechanochemical cleavage at different positions in DNA restriction fragments. The obtained cleavage rate curves are qualitatively consistent with experimentally observed profiles of ultrasonic cleavage rates of DNA restriction fragments, which we showed earlier to be position-dependent. Based on the sum of our data, we propose a model that links the sequence specificity of ultrasonic DNA cleavage that has been proven experimentally to the sequence-specific conformational dynamics of β-D-deoxyribose in a B-form of the double helix. Furthermore, quantitative assessments of ultrasonic DNA cleavage rates for different conformational states of β-D-deoxyribose calculated based on the proposed model qualitatively agree with the experimental data.