Jefferey Fennell <jeffere...@hotmail.com>

How is it highly speculative when it just crushed earnings and it has
positive growth...CROX has a market cap of twice Heelys. Additionally
the stock has 35% of its float shorted...tomorrow morning there will
be a reversal of fortunes from what has been seen in AH. The shorts
will begin to cover as upgrades hit and some of the other analyst
change their view on the future earnings potential of heelys...they
are growing at over 300% and they are only trading at 4.5*
revenues...There was a $40 price target on the stock with 06 EPS est
at .95 and 07 earnings at 1.21...they had 1.16 eps for 06...if you
only add what they beat 06 earnings by to next years eps that is
1.42...at a low PE of 30...that is $42 a share...expect to see a
higher open than where we sit in AH....I think HLYS can do $1.80 in
07....at 30 multiple that is $54.I thought hlys would have .42...they
beat that by .02...not one analyst had hlys earning .44 a shares...the
speculation is out and the shorts are going t have to cover all the
way through an ATH once the upgades hit.