SEC Info - Heelys, Inc. - ‘10-K’ for 12/31/07

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Heelys, Inc. – ‘10-K’ for 12/31/07 – ‘EX-23.1’

On: Monday, 3/17/08, at 3:17pm ET · For: 12/31/07 · Accession #: 1047469-8-2921 · File #: 1-33182

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

 3/17/08  Heelys, Inc.                      10-K       12/31/07    6:857K                                   Merrill Corp/New/FA

Annual Report — Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    688K 
 2: EX-21.1     Subsidiaries                                        HTML      8K 
 3: EX-23.1     Consent of Experts or Counsel                       HTML      7K 
 4: EX-31.1     Certification -- Sarbanes-Oxley Act - Sect. 302     HTML     12K 
 5: EX-31.2     Certification -- Sarbanes-Oxley Act - Sect. 302     HTML     12K 
 6: EX-32.1     Certification -- Sarbanes-Oxley Act - Sect. 906     HTML      9K

EX-23.1 — Consent of Experts or Counsel
Exhibit Table of Contents

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EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-139476 on Form S-8 of our reports dated March 17, 2008, relating to the consolidated financial statements and financial statement schedule of Heelys, Inc. and subsidiaries, and the effectiveness of Heelys, Inc. and subsidiaries' internal control over financial reporting, appearing in this Annual Report on Form 10-K of Heelys, Inc. and subsidiaries for the year ended December 31, 2007.

/s/ DELOITTE & TOUCHE LLP

Dallas, Texas
March 17, 2008

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EXHIBIT 23.1

Dates Referenced Herein

This ‘10-K’ Filing	Date	Other Filings

Filed on:	3/17/08	None on these Dates
For Period End:	12/31/07
		List all Filings

2 Subsequent Filings that Reference this Filing

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

 8/21/08  SEC                               UPLOAD¶    10/14/17    1:16K  Heelys, Inc.
 8/12/08  SEC                               UPLOAD¶    10/14/17    1:35K  Heelys, Inc.

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Filing Submission 0001047469-08-002921 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Heelys, Inc. – ‘10-K’ for 12/31/07 – ‘EX-23.1’

On: Monday, 3/17/08, at 3:17pm ET · For: 12/31/07 · Accession #: 1047469-8-2921 · File #: 1-33182

Previous ‘10-K’: ‘10-K’ on 3/15/07 for 12/31/06 · Next: ‘10-K’ on 3/31/09 for 12/31/08 · Latest: ‘10-K’ on 3/21/12 for 12/31/11 · 2 References: By: SEC – ‘UPLOAD’ on 8/21/08 By: SEC – ‘UPLOAD’ on 8/12/08

Annual Report — Form 10-KFiling Table of Contents

EX-23.1 — Consent of Experts or CounselExhibit Table of Contents

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

Dates Referenced Herein

2 Subsequent Filings that Reference this Filing

Previous ‘10-K’: ‘10-K’ on 3/15/07 for 12/31/06 · Next: ‘10-K’ on 3/31/09 for 12/31/08 · Latest: ‘10-K’ on 3/21/12 for 12/31/11 · 2 References:

Annual Report — Form 10-K
Filing Table of Contents

EX-23.1 — Consent of Experts or Counsel
Exhibit Table of Contents