Heelys Hires New Accounting Firm

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.

Heelys Hires New Accounting Firm

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