The OBi110 can only have 2 accounts registered on it. Any combination of GV or SIP but total is 2.
There are some workarounds which may be of use to you.
1. If you only need the SIP account for outbound calls and the SIP service provider does not require registration to make calls, then you can use a Voice Gateway. If you do need to have incoming calls on the additional SIP then put it on one of the two SPs. Pay the $5 or so one-off fee to Simonics and use his gateway to make GV calls on the displaced number from the VoiceGateway on the OBi110. Forward the incoming GV calls to the number on the SIP account.
2. Instead of using a VoiceGateway you can effectively expand the number of SIP accounts on the OBi110 by getting a free account at
pbxes.org. You can have up to 5 SIP accounts at
pbxes.org. Register one of the OBi110's SP slots as an extension at
pbxes.org. Again you would need to use Simonics to "convert" one of the GVs to SIP.