Template Issues after changing drives

First off, I understand any theme issues needs to be brought up to the developer but I personally think this is also relevant to just themes in general and switching drives.

We are currently experiencing some technical issues with the theme – Kallyas. Because of some security issues on our server we have had to change the physical path of our site on our server. (From C drive C:\Webroot\wp_new_ussailing to the E drive E:\Webroot\wp_USSailing) After moving our data and adjusting IIS, our site came up and looked good as usual. The problem happened when we went into the Theme options and added a new Unlimited Header and saved, I refreshed the page and the site seemed to be broken with css being broken as well as content not displaying.

Do we need to modify any data in the database since the physical path has changed? Is it possibly a security issue where IIS is not writing successfully to the wp-content\themes\kallyas folder because the security is not correct? Is there a UI setting somewhere we need to update?

Can you give us any insight on how to fix this. Your help is greatly appreciated.