EXHIBIT 99.2

                    CERTIFICATION OF CHIEF FINANCIAL 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  Annual Report on Form 10-K for the year
ended June 30, 2002 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
                                                  Controller and Assistant
                                                  Treasurer
                                                  (Principal Accounting Officer)


Date: September 30, 2002


                                Page 5 of 5 Pages