sledge81 - 5:11 pm on Feb 16, 2011 (gmt 0)
I'm not quite sure if there exists a 'seo friendly theme'
As long as you have the permalinks, post excerpt, categories, tags and the likes set up correctly and a proper flow and functionality of your site's content.
Any WP theme will do the trick and i'm yet to see a theme that has 'actually' helped in improving SEO results. Perhaps the one aspect to pay attention to is how the heading tags are rendered.