Hi Paul -
If I understand you correctlly, I've done this is in the past but with one drawback.
What I did was to use an SPA-3102 at the office (which I had connected to a local PBX, which happened to have 4 outgoing PSTN lines - FXO), then at the remote end - I simplly used a number of spare 2100 ATA for each workstation.
The 3102 was setup in gateway mode, while each 2100 had thier own number and universal dial plan.
The dial plan, simplly allowed the users to dial in-house extensions hanging off the PBX, and by pressing 0 to get an outside line, this would allow you to call external parties through the FXO lines at the main office site.
Kind of what your after, I think?
Drawbacks:
I found I had major echo issues when using the 3102 as a PSTN gateway, the echo was not prevalent when dialling an internal PBX extension though.
Never really got the echo issue sorted out, just minimised as best I could.