Theming - Structure
When creating themes, you must understand the structure for your theme. All themes reside in the sites/all/themes/
Your theme will reside in a folder within the themes folder, sites/all/themes/YOURTHEME. Within your theme directory, you will place all your css, js, images, and drupal dependent files like the .info , and template pages.
Themes can not start with a number. You can not name your theme: 55nuns or 343GaryColemans. It must start with a alphabetic character!