Exhibit 2.3

                BILL OF SALE, ASSIGNMENT AND ASSUMPTION AGREEMENT

      This Bill of Sale,  Assignment and Assumption  Agreement (the "Agreement")
is made as of July 18, 2005 by and among Evoke Software Corporation,  a Delaware
corporation  ("Seller"),  and  Similarity  Systems Inc., a Delaware  corporation
("Buyer").

      1. Definitions. Unless specifically defined herein, capitalized terms used
in this  Agreement  shall have the meanings  given to them in the Asset Purchase
Agreement dated as of July 18, 2005 by and among Similarity Vector  Technologies
(Sivtech) Limited,  Buyer,  Conversion Services  International,  Inc. and Seller
(the "Purchase Agreement").

      2. Sale of Assets.  Seller, on behalf of itself and its Affiliates,  for a
valuable consideration, the receipt of which is hereby acknowledged, does hereby
irrevocably  sell,  transfer,  assign,  grant,  convey,  and  deliver  to  Buyer
effective as of the date of this Agreement the Buyer  Purchased  Assets free and
clear of all Liens except for those Liens  consented to by Buyer for the purpose
of consummating the transactions  contemplated by the Purchase Agreement but for
which  Buyer  shall be  entitled  to the full  benefits  of  indemnification  as
provided for in the Purchase Agreement..

      3. Assumption. Buyer does hereby assume and agree to pay when due, perform
and  discharge  in  accordance  with  all  terms  thereof  all  of  the  Assumed
Liabilities.

      4. Miscellaneous.

            (a) The  parties  hereby  agree that they  will,  from time to time,
execute and deliver and have executed and delivered such further  instruments of
conveyance and transfer and take (or cause to be taken) all such further actions
as may be reasonably  required to implement and effectuate the sale of the Buyer
Purchased  Assets to Buyer  pursuant to the  Purchase  Agreement  and to aid and
assist in the  collection  or reduction to  possession by Buyer of all the Buyer
Purchased Assets,  and to facilitate the assumption and discharge of the Assumed
Liabilities by Buyer.

            (b)  Buyer  acknowledges  that  the  Excluded  Assets  and  the  SVT
Purchased  Assets are excluded from the Buyer  Purchased  Assets being  conveyed
hereby.  Seller  hereby  acknowledges  that Buyer is not  assuming  any Excluded
Liabilities.

            (c) The warranties, covenants and promises contained in the Purchase
Agreement for the sale,  purchase and assumption  hereby  consummated  shall not
merge in but shall  survive  this  Agreement  and become a part hereof and shall
continue in full force and effect as though set forth herein at length.


            (d) All the terms,  covenants and conditions  herein contained shall
be for and shall inure to the benefit of and shall bind the  respective  parties
hereto,  and their legal  representatives,  successors  and  permitted  assigns,
respectively.

            (e) This  Agreement  is  executed  and  delivered  in,  and shall be
construed  and enforced in  accordance  with the  domestic  laws of the State of
Delaware,  without  regard to the laws of such state as to choice or conflict of
laws.

            (f) This Agreement may be executed in one or more counterparts,  and
by the different  parties  hereto in separate  counterparts,  each of which when
executed shall be deemed to be an original but all of which taken together shall
constitute one and the same agreement.


                             [Signature Page Follow]


                                      -2-


      IN WITNESS  WHEREOF,  the undersigned  have executed this Agreement on the
date first above written.

                                 EVOKE SOFTWARE CORPORATION


                                 By:   /s/ Scott Newman
                                       ------------------------------------

                                 Name: Scott Newman
                                       ------------------------------------

                                 Title: President and Chief Executive Officer
                                       ------------------------------------

                                 SIMILARITY SYSTEMS, INC.


                                 By:   /s/ Garry Moroney
                                       ------------------------------------

                                 Name: Garry Moroney
                                       ------------------------------------

                                 Title: Chief Executive Officer
                                       ------------------------------------


                        [SIGNATURE PAGE TO BILL OF SALE]