Automattic/_s — pull request #494 by mor10 (2014-05-16 07:46:35+00:00)
Title: Move skip-to-content link 

Resubmitting patch as separate element to make it easier to patch. Moves Skip to Content link to the top of the page to make it the first focusable element on the page. This ensures that themes built on _s meet basic requirements for the accessibility-ready tag in the WordPress Theme Directory.