Exhibit 99

             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
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Board of Directors and Stockholders
WVS Financial Corp.

We have reviewed the  accompanying  consolidated  balance sheet of WVS Financial
Corp.  and  subsidiary  as of December  31, 2004,  and the related  statement of
income for the three and six month periods ended December 31, 2004 and 2003, the
consolidated  statement  of changes in  stockholders'  equity for the six- month
period ended December 31, 2004, and the consolidated statement of cash flows for
the  six-month  periods  ended  December  31,  2004 and  2003.  These  financial
statements are the responsibility of the Company's management.

We conducted  our review in  accordance  with  standards  of the Public  Company
Accounting  Oversights  Board  (United  States).  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 standards of the Public Company Accounting  Oversights Board, 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 U.S. generally accepted accounting principles.

We have previously  audited,  in accordance with standards of the Public Company
Accounting  Oversights Board (United States),  the consolidated balance sheet as
of June 30, 2004, 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 30, 2004,  we  expressed an  unqualified
opinion on those consolidated financial statements.


/s/ S.R. Snodgrass, A.C.

Wexford, PA
January 28,  2005


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