Code 1.6 compatible Joomla theme from images/css/design

I have a 1.5 Joomla site that I am converting to 1.6 for a client. Their theme was built off of the JAT3 framework in Joom 1.5, but we will not be using JAT3 in Joomla 1.6 so we need the theme built from scratch. I have all of the images and CSS available, as well as a live version of the 1.5 Joomla install, theme intact. So essentially I need someone to take the images and CSS, and perfectly replicate the old version of the theme (In functionality and looks), and put it in an installable to Joomla 1.6 package.