Heelys, Inc. is a designer, marketer and distributor of sports products under the HEELYS brand, which is targeted to the youth market. The Company's primary product, HEELYS-wheeled footwear, incorporates stealth, removable wheel in the heel. HEELYS-wheeled footwear allows the user to transition from walking or running to rolling by shifting weight to the heel. Users can transform HEELYS-wheeled footwear into street footwear by removing the wheel. HEELYS-wheeled footwear is offered in more than 20 styles, incorporating various comfort and performance features and colors at multiple retail price points. It offers a line of HEELYS-wheeled footwear twice each year for the spring/summer selling season and the back-to-school / holiday selling seasons. The Company owns 100% interest in Heeling Sports Limited. In February 2008, it formed Heeling Sports EMEA SPRL, a Belgium corporation and indirect wholly owned subsidiary. Its customers include Journeys and Finish Line.