Is there any particular reason you can't/won't attempt it yourself? Sounds like a perfect opportunity to learn how to theme LS. I could be wrong, but I doubt you'll have any luck with this request. Unless there's some element of competition involved (like a themeing contest), most themers won't be interested. I can only speak for myself, but one of the most rewarding aspects of theme making is coming up with a concept and realizing it. Having the concept handed to you will feel more like a chore than a challenge. Furthermore, what do you intend to do with this theme? Just use it, or release it?