Exhibit 99-2


                    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
quarter ended September 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
                                                      Vice-President and
                                                      Chief Accounting Officer


Date: November 14, 2002

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