Exhibit 99




             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
             -------------------------------------------------------




Board of Directors and Stockholders
WVS Financial Corp.

We have reviewed the  accompanying  consolidated  balance sheet of WVS Financial
Corp.  and  subsidiary  as of September 30, 2006,  and the related  statement of
income for the  three-month  periods  ended  September  30,  2006 and 2005,  the
consolidated  statement of changes in  stockholders'  equity for the three-month
period ended  September 30, 2006, and the  consolidated  statement of cash flows
for the three-month  periods ended September 30, 2006 and 2005.  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  (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 referred to above 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 of
WVS Financial Corp as of June 30, 2006, 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,  2006,  we
expressed an unqualified opinion on those consolidated financial statements.



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

Wexford, PA
November 7, 2006



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