Cayman theme is one of my not finished full e107 theme. It's ported very nice HTML template made by wowthemes.
I had planned to make paid e107 theme with this template because I have extended licence for any personal and commercial use. But I hadn't time to do it. Or better the reason for it? There is problem with multipurpose HTML templates - they have too much functionality. For example, if I wanted to use styling testimonials, I needed to have very good testimonial plugin (easy templated and with a lot of settings).
I decided now to use it on my demo site, but I did it very quickly way. It's one page site so it was easy.
But this theme is unigue, I really like how it's coded, very simple and very clean. And I found that the way how I was doing JM Canonical plugin - with discussion and asking for new features from somebody - it was something what helped me to finish things.
So I created Forum topic for Cayman theme. If there is any interest, I will take Starter theme and I will start from the beginning. Or I use version I have already for my demo... Depends on demands. Try to image that you have access to html template (or you bought it to support authors) . What do you want to know to create e107 theme of it? Would you need more homepage layouts? Possibility to select footers? Just write your ideas on forum.