All of these WordPress Themes are 2.7 specific. Not only do they accommodate all of the amazing 2.7 features they are brilliant designs as well as being very versatile.
The Unstandard (Re-Coded)
Grid Focus (Re-Coded)
Description : Download a couple of empty/blank WP 2.7 themes to use for designing, these are very useful for any level of developer.
They’re 100% translatable, valid XHTML Strict and CSS 2.1.