Help me to find theme rejection reason

Hi All,

I have made theme with all the latest possible technology and my understanding but it is hard rejection by themeforest. I did not undertstand the rejection reason. I want a favor from you if you could help me to find the rejection error. This is my theme URL

http://matrrdigital.com/themes/letstart-sp-1/preview/

Thanks,
Gagan Bhatia