Geoff Gannon January 1, 2008

Letter of Resignation from Heelys Board Member

Heeelys (HLYS), which was included in Cheap Stocks list of Potential Bargains in Profitable, Cash-Rich Double Net/Nets Part II on December 8th, 2007 (last trade: $6.82/share; NCAV: $4.48/share), filed this resignation letter written by a member of the board and addressed to the company’s CEO (emphasis added):

December 17, 2007

Mike Staffaroni, President and CEO
Heelys, Inc.
3200 Belmeade Drive
Suite 100
Carrollton, TX 75006

Dear Mike:

Effective immediately, I am resigning from the board of directors of Heelys, Inc.

As you know, I strongly support your vision for the company and your strategy for realizing it. Regrettably, a majority of the directors voted at the November meeting for an ultimatum expressing dissatisfaction with your performance, an action I openly opposed (that is not reflected in the minutes) and one that I feel signals an unjustified lack of confidence in you and your strategy. I am unable and unwilling to support the majority’s alternatives and directives.

You have put together a first rate management team and led Heelys to extraordinary success. I have greatly enjoyed my association with you and wish you well.

Sincerely,

Jim Kindley

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