Exhibit 99-3




                        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 September 30, 2002, and the related
consolidated statement of income and cash flows for the three-month periods
ended September 30, 2002 and 2001, and the consolidated statement of changes in
stockholders' equity for the three-month period ended September 30, 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, 2002, 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 26, 2002, we expressed an unqualified
opinion on those consolidated financial statements.



/s/ S.R. Snodgrass, A.C.
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Wexford, PA
November 8, 2002