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  March  31,  2006,  and the  related  consolidated
statement of income for the three-month  and nine-month  periods ended March 31,
2006 and 2005, the consolidated statement of changes in stockholders' equity for
the nine-month  period ended March 31, 2006, and the  consolidated  statement of
cash flows for the  nine-month  periods  ended  March 31,  2006 and 2005.  These
consolidated  financial  statements  are  the  responsibility  of the  Company's
management.

We conducted  our review in  accordance  with  standards  of the Public  Company
Accounting  Oversight  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 Oversight Board (United States),
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 Oversight Board (United States), the consolidated balance sheet as of
June 30, 2005,  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 28, 2005,  we  expressed an  unqualified
opinion on those consolidated financial statements.



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

Wexford, PA
May 1, 2006



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