Heelys, Inc. has engaged Grant Thornton LLP as the company's independent registered public accounting firm for the fiscal year ending December 31, 2009 to replace the firm of Deloitte & Touche LLP. The engagement of Grant Thornton is effective as of June 30, 2009. The company previously disclosed the dismissal of Deloitte on a Current Report on Form 8-K, dated June 26, 2009, the terms of which are incorporated by reference herein.