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 Annual Report on Form 10-K
for the year ended June 30, 2005 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: September 23, 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.