Convert PSD to Wordpress Theme

I need to convert a PSD file to a WordPress theme so i can edit content, add pages, and add widgets. It must be: - pixel perfect conversion - W3C validated - handwritten not software converted - SEO optimized ## Deliverables [login to view URL] requirements notice: As originally posted, this bid request does not have complete details. Should a dispute arise and this project go into arbitration "as is", the contract's vagueness might cause it to be interpreted against you, even though you were acting in good-faith. So for your protection, if you are interested in this project, please work-out and document the requirements onsite.