The following script should work for you. Execute each line as it is:
for i in `ls -la /var/cpanel/users/ | awk ‘{print $9}’ | sed ‘1,3 d’`
do
sed -i “/RS/d” $i;
echo “RS=x3" >> $i;
done;
Note: the single or double quotes may get replaced with dot (.) while copy/pasting it in shell, so make sure to correct those.
This will replace the cPanel theme to x3 for all the domains on the server. If you want to make the changes for a specific reseller domains, you need to list the reseller domains in a file and then use it in the for loop.