Exhibit 32.2

                    CERTIFICATION OF CHIEF ACCOUNTING OFFICER

   Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350)

     The undersigned executive officer of WVS Financial Corp. (the "Registrant")
hereby  certifies that the  Registrant's  Quarterly  Report on Form 10-Q for the
three months ended  December 31, 2003 fully  complies with the  requirements  of
Section 13(a) of the  Securities  Exchange Act of 1934 and that the  information
contained  therein  fairly  presents,  in all material  respects,  the financial
condition and results of operations of the Registrant.


                                                    /s/ Keith A. Simpson
                                                    ----------------------------
                                                    Keith A. Simpson
                                                    Vice-President and
                                                    Chief Accounting Officer

Date:  February 17, 2004

Note: A signed original of this written statement required by Section 906 of the
Sarbanes-Oxley Act has been provided to WVS Financial Corp. and will be retained
by WVS Financial  Corp. and furnished to the Securities and Exchange  Commission
or its staff upon request.


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<PAGE>

                                   Exhibit 99

                         INDEPENDENT ACCOUNTANTS' REPORT

Board of Directors and Stockholders
WVS Financial Corp.

We have reviewed the  accompanying  consolidated  balance sheet of WVS Financial
Corp.  and  subsidiary  as of December  31, 2003,  and the related  consolidated
statement of income for the three and six-month  periods ended December 31, 2003
and 2002, the consolidated  statement of changes in stockholders' equity for the
six-month period ended December 31, 2003, and the consolidated statement of cash
flows  for the  six-month  periods  ended  December  31,  2003 and  2002.  These
financial statements are the responsibility of the Company's management.

We conducted our review in accordance with standards established by the American
Institute  of  Certified  Public  Accountants.  A review  of  interim  financial
information consists principally of applying analytical  procedures to financial
data and making  inquiries of persons  responsible  for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with auditing standards generally accepted in the United States of America,  the
objective  of which is the  expression  of an opinion  regarding  the  financial
statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that should
be made to the accompanying financial statements for them to be in conformity
with accounting principles generally accepted in the United States of America.

We have  previously  audited,  in accordance with auditing  standards  generally
accepted in the United States of America,  the consolidated  balance sheet as of
June 30, 2003,  and the related  consolidated  statements of income,  changes in
stockholders'  equity,  and cash flows for the year then  ended  (not  presented
herein);  and in our report  dated August 1, 2003,  we expressed an  unqualified
opinion on those consolidated financial statements.


/s/ S.R. Snodgrass, A.C.

Wexford, PA
February 11, 2004


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