Company:  HEELYS, INC.
Form Type:  10-Q
Filing Date:  5/12/2011 
CIK:  0001373980 
Address:  3200 BELMEADE
SUITE 100 
City, State, Zip:  CARROLLTON, Texas 75006 
Telephone:  214-390-1831 
Fiscal Year:  12/31 
Description of Business
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  FORM 10-Q
    Part I - FINANCIAL INFORMATION
      Item 1. Financial Statements
        BALANCE SHEET
        BALANCE SHEET
        BALANCE SHEET
        INCOME STATEMENT
        CASH FLOW
        NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
          INCOME STATEMENT
      Item 2. Management's Discussion and Analysis of Financial ...
      Item 4. Controls and Procedures
    PART II - OTHER INFORMATION
      Item 1. Legal Proceedings
      Item 1A. Risk Factors
      Item 2. Unregistered Sales of Equity Securities and Use of ...
      Item 5. Other Information
      Item 6. Exhibits
    SIGNATURES
    INDEX TO EXHIBITS
  EXHIBIT 31.1
    CERTIFICATION
  EXHIBIT 31.2
    CERTIFICATION
  EXHIBIT 32.1
    CERTIFICATION PURSUANT TO
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