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  December  31,  2004 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: February 11, 2005

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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