Create a wordpress theme from an html site

We need a wordpress theme built from a small ecommerce site. You won't have to replicate the ecommerce functions we will plug those in after the fact, all we want is the layout re-done and turned into a theme. This is a test to see if we can update a variety of our sites to wordpress with minimal input from our developer here so he can work on other things. If you're interested please post a bid with "understood" in it (just to cut out the bots). I'll message the site details to anyone who gets in touch, no obligation. Thanks very much