In a SOS response, the collection metadata is in an extentsion and the OM_Observation are sos:ObservationData
Sample File: 
sos_response_example.xml
<sos:GetObservationResponse xmlns:sos="http://www.opengis.net/sos/2.0" xmlns:wml2="http://www.opengis.net/waterml/2.0"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:gml="http://www.opengis.net/gml/3.2" xmlns:om="http://www.opengis.net/om/2.0"
  xmlns:sa="http://www.opengis.net/sampling/2.0" xmlns:swe="http://www.opengis.net/swe/2.0" xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:sf="http://www.opengis.net/sampling/2.0" xmlns:sams="http://www.opengis.net/samplingSpatial/2.0"
  xsi:schemaLocation="http://www.opengis.net/sos/2.0 ../../../SCHEMAS_OPENGIS_NET/modified/sos/2.0.0/sosGetObservation.xsd 
    http://www.opengis.net/waterml/2.0 ../../../WaterML2.0/trunk/Schema_RFC/waterml2.xsd">
  <extension xmlns="http://www.opengis.net/swes/2.0">
    <wml2:SOSProfileExtension>
      <!-- This profile defines an extension that allows inline dictionaries to be encoded in the response along with 
                WaterML2.0 specific metadata -->
      <wml2:metadata>
        <wml2:DocumentMetadata gml:id="doc">
          <wml2:generationDate>2011-08-24T10:46:00+10:00</wml2:generationDate>
          <wml2:version xlink:href="http://www.opengis.net/waterml/2.0"/>
          <wml2:generationSystem>Sensor Observation Service 2.0</wml2:generationSystem>
        </wml2:DocumentMetadata>
      </wml2:metadata>
      <wml2:phenomenaDictionary>
        <gml:Dictionary gml:id="USGS_phenom_codes">
          <gml:identifier codeSpace="http://waterdata.usgs.gov/nwis">phenom_codes_dict</gml:identifier>
          <gml:dictionaryEntry>
            <gml:Definition gml:id="usgs_water_temp">
              <gml:identifier codeSpace="http://waterdata.usgs.gov/nwis/parameters">00010</gml:identifier>
              <gml:name codeSpace="http://waterdata.usgs.gov/nwis/parameters">Temperature, water, degrees Celsius</gml:name>
              <gml:remarks>USGS code for water temperature in celsius as adapted from http://waterdata.usgs.gov/nwis</gml:remarks>
            </gml:Definition>
          </gml:dictionaryEntry>
        </gml:Dictionary>
      </wml2:phenomenaDictionary>
      <wml2:qualifierDictionary>
       <!-- snip -->
      </wml2:qualifierDictionary>
    </wml2:SOSProfileExtension>
  </extension>
  <!-- The SOS response document is just a collection of OM_Observations with an extension point. It is similar to 
        the WaterML2.0 collection document, minus the points of extension used above -->
  <sos:observationData>
    <om:OM_Observation gml:id="obs_13">
      <om:phenomenonTime>
        <gml:TimePeriod gml:id="tp_1">
          <!-- Timezone: CDT -5 UTC -->
          <gml:beginPosition>2011-04-04T00:00:00-05:00</gml:beginPosition>
          <gml:endPosition>2011-04-08T00:00:00-05:00</gml:endPosition>
        </gml:TimePeriod>
      </om:phenomenonTime>
      <!-- The time the CSV values were generated from NWIS -->
      <om:resultTime>
        <gml:TimeInstant gml:id="result_generated_from_site_time">
          <gml:timePosition>2011-08-23T21:41:39-05:00</gml:timePosition>
        </gml:TimeInstant>
      </om:resultTime>
      <!-- values have been temporally averaged. Link back to original sensor information is provided -->
      <om:procedure>
        <wml2:ObservationProcess gml:id="temporal_aggregation">
          <wml2:processType xlink:href="http://www.opengis.net/def/processType/WaterML/2.0/Algorithm"/>
          <wml2:originatingProcess xlink:href="http://www.usgs.com/sensors/temp_sensor/sensor1234_1ft"
            xlink:role="http://www.opengis.net/def/processType/WaterML/2.0/Sensor"/>
          <wml2:aggregationPeriod>P1D</wml2:aggregationPeriod>
        </wml2:ObservationProcess>
      </om:procedure>
      <!-- Uses approach #3 (from diagrams) of specifying vertical offset -->
      <om:parameter>
        <om:NamedValue>
          <om:name xlink:href="http://www.opengis.net/def/waterml/2.0/vertical_offset"/>
          <om:value xsi:type="gml:MeasureType" uom="ft">1.0</om:value>
        </om:NamedValue>
      </om:parameter>
      <!-- references the internal dictionary code -->
      <om:observedProperty xlink:href="#usgs_water_temp" xlink:title="Temperature, water, degrees Celsius"/>
      <!-- Two options here: encode the monitoring point inline and reference from other observations where it is the same
                feature of interest or use an xlink to a SOS GetFeatureOfInterest call. See GetFeatureOfInterestResponseExample.xml -->
      <om:featureOfInterest>
        <wml2:MonitoringPoint gml:id="MP_295554095093401">
          <gml:identifier codeSpace="http://waterdata.usgs.gov/nwis">295554095093401</gml:identifier>
          <gml:name codeSpace="http://waterdata.usgs.gov/nwis">Lk Houston at mouth of Jack's Ditch nr Houston</gml:name>
          <sf:sampledFeature xlink:href="http://en.wikipedia.org/wiki/Lake_Houston"/>
          <sams:shape>
            <gml:Point gml:id="loc_lk_houston">
              <gml:pos srsName="ESPG:4326">29.958833 -95.148833</gml:pos>
            </gml:Point>
          </sams:shape>
          <wml2:descriptionReference xlink:href="http://waterdata.usgs.gov/nwis/inventory/?site_no=295554095093401&agency_cd=USGS"/>
        </wml2:MonitoringPoint>
      </om:featureOfInterest>
      <om:result>
        <!-- snip -->
      </om:result>
    </om:OM_Observation>
  </sos:observationData>
  <sos:observationData>
    <om:OM_Observation gml:id="obs_14">
      <!-- snip -->
    </om:OM_Observation>
  </sos:observationData>
</sos:GetObservationResponse>
-- 
DavidValentine - 26 Jun 2012