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  September 30, 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: November 14, 2003

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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