UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


                                  July 19, 2007
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                Date of Report (Date of earliest event reported)


                               WVS Financial Corp.
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             (Exact name of registrant as specified in its charter)


Pennsylvania                             0-22444                      25-1710500
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(State or other                   (Commission File Number)         (IRS Employer
jurisdiction of incorporation)                               Identification No.)


9001 Perry Highway, Pittsburgh, Pennsylvania                               15237
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(Address of principal executive offices)                              (Zip Code)


                                 (412) 364-1913
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              (Registrant's telephone number, including area code)


                                 Not Applicable
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              (Former name, former address and former fiscal year,
                         if changed since last report)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy  the  obligation  of  the  registrant  under  any of the
following provisions (see General Instruction A.2. below):

[_]   Written  communications  pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)

[_]   Soliciting  material  pursuant to Rule 14a-12  under  Exchange Act (17 CFR
      240.14a-12)

[_]   Pre-commencement  communications  pursuant  to  Rule  14d-2(b)  under  the
      Exchange Act (17 CFR 240.14d- 2(b))

[_]   Pre-commencement  communications  pursuant  to  Rule  13e-4(c)  under  the
      Exchange Act (17 CFR 240.13e- 4(c))

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<page>

Item 2.02   Results of Operations and Financial Condition

On July 19, 2007,  WVS Financial  Corp.  issued a press release to report fiscal
year and fourth  quarter net income and  earnings per share for the period ended
June 30,  2007.  A copy of the press  release is furnished as Exhibit 99 to this
Form 8-K.

Item 9.01   Financial Statements and Exhibits

      (a)   Not applicable

      (b)   Not applicable

      (c)   Exhibits

            Exhibit 99 - Press Release, dated July 19, 2007.


This information,  including the press release filed as Exhibit 99, shall not be
deemed to be "filed" for purposes of Section 18 of the  Securities  Exchange Act
of 1934 nor shall it be deemed to be  incorporated  by  reference  in any filing
under the Securities Act of 1933.


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<page>


                                   SIGNATURES

        Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.

                                                    WVS FINANCIAL CORP.



Dated:  July 19, 2007                               By:  /s/ David J. Bursic
                                                         -----------------------
                                                         David J. Bursic
                                                         President and
                                                         Chief Executive Officer



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