43 +2+2+2+2+2+2 == 55 days for WP == 2 months
So, If now queue is 35 days … real queue == about 60 days + soft rejects.
While i totally understand the pain of waiting for so long, you need to realise a reviewer/s has found 61 bugs. Thats alot, you may want to think more about testing (or ask some favorite buyers to help).
ok … but try to see how this bugs looks like … 23,14,7,4,3,14 … so reviewers 4,5 are redundant. And second thing is that every soft reject was by other reviewer and I must every time say why this look looks like this…
step 2-7 should be already done before you consider submit the item here. from authors perspective it might be feels **** waiting long time and get many soft rejects, but as customer i am happy that i cannot buy your theme with 23 bugs 
imagine all the theme support because of many bugs, so think about a better way to make sure 99% there are no bugs. maybe it reduces waiting time 42 days+
it’s not “bugs” in script … it’s bugs for envato requrements
Keep calm and waiting for their approving.
This is big playground for all developer so quality is important.
I think Envato has reason about the review time.
Once you get a theme approved, understand the basic requirements and follow the forum for currently trending soft reject reasons, soft reject count will be at the max one from next theme onward or even direct approval.
Proper escaping, global variations not allowed except in function are few of the examples which are discussed from may be last 6-7 months, still every other day a new thread is created to get suggestion as if it is mentioned for the first time.
I agree these requirements should be mentioned at one place officially, but in business we are responsible for our own time. There is a thread for most common soft reject reasons ( of course not on design basis 
), if you check that you will notice maximum reasons you have got already listed there.
Go ahead and mention there if you have got some extra reasons, that will be helpful for others too.
yep, I got emails with rejections reason and every next theme will try to make it based on it.
It’s not like your item will be approved because you are not happy with the review. It is the same for everybody and yet they got their items approved. Get used to the process. Work with the system that we’ve all gone through, not against it. If you want your item reviewed, you will work hard for it (not complain, otherwise it’d be unfair to everybody).
Just an observation 