Item 4.01                Changes in Registrant’s Certifying Accountant.

Heelys, Inc. (the “Company”) has engaged Grant Thornton LLP (“Grant Thornton”) 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 (“Deloitte”).  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.

During the Company’s two most recent fiscal years, and in the subsequent interim period though June 30, 2009, neither the Company nor anyone on its behalf consulted with Grant Thornton regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company’s financial statements, and Grant Thornton did not provide either a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions, or a reportable event, as defined in Item 304(a)(1)(v) of Regulation S-K.

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