SEC Info - Heelys, Inc. - ‘8-K’ for 6/22/09

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Heelys, Inc. – ‘8-K’ for 6/22/09 – EX-16.1

On: Friday, 6/26/09, at 4:18pm ET · For: 6/22/09 · Accession #: 1104659-9-40412 · File #: 1-33182

  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 6/26/09  Heelys, Inc.                      8-K:4,9     6/22/09    2:29K                                    Merrill Corp-MD/FA

Current Report — Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report of Material Events or Corporate      HTML     22K 
                          Changes                                                
 2: EX-16.1     Letter re: Change in Certifying Accountant          HTML      7K

EX-16.1 — Letter re: Change in Certifying Accountant

This exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Exhibit 16.1

June 26, 2009

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7561

Dear Sirs/Madams:

We have read Item 4 of Heelys, Inc. Form 8-K dated June 26, 2009, and we have the following comments:

1. We agree with the statements made in paragraphs 2, 3, and 4, and in the first sentence of paragraph 1.

2. We have no basis on which to agree or disagree with the statements made in the 2nd or 3rd sentences of paragraph 1.

Yours truly,

/s/ Deloitte & Touche LLP

Dates Referenced Herein

This ‘8-K’ Filing	Date	Other Filings

Filed on:	6/26/09	None on these Dates
For Period End:	6/22/09
		List all Filings

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Filing Submission 0001104659-09-040412 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)