Exhibit 99


                         INDEPENDENT ACCOUNTANT'S REPORT
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Board of Directors and Stockholders
WVS Financial Corporation

We have reviewed the accompanying consolidated balance sheet of WVS Financial
Corporation and subsidiary as of March 31, 2001, and the related consolidated
statement of income for the three-month and nine-month periods ended March 31,
2001 and 2000, the consolidated statement of changes in stockholders' equity for
the nine-month period ended March 31, 2001, and the consolidated statement of
cash flows for the nine-month periods ended March 31, 2001 and 2000. 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 generally accepted auditing standards, 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 generally accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet as of June 30, 2000, 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
July 28, 2000, we expressed an unqualified opinion on those consolidated
financial statements.


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



Wexford, PA
May 9, 2001


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