Make me a site theme!

[Moe Zo3bi]

Hello,
I am very busy, so i really don't have the time to create a site theme since i don't belive that the original is good enough (no offence).
Plus i just found $4.00(USD) in my paypal account, and thats yours if you are able to make me a theme.
PLEASEE!!
Ok, So if you can:
Please relpy to this subject
or PM me.
Thanks a Million in advance,
-Moe Zo3bi