here it is!

i love sailing! elan theme

good attempt, maybe now start working on creating softkeys, and highlights.

remember the first theme won't be validated, cos of adult content.
also remember there is a threshold for the quality of themes, i.e. without softkeys and highlights your theme could be considered a "wallpaper"

check these threads for more info on theming and uploading to the gallery:

http://www.mobile9.com/invboard/index.php?showtopic=5000

http://www.mobile9.com/invboard/index.php?showtopic=2035

http://www.mobile9.com/invboard/index.php?showtopic=4491