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  September  30,  2008;  the  related  consolidated
statement of income for the  three-month  periods  ended  September 30, 2008 and
2007;  the  consolidated  statement of changes in  stockholders'  equity for the
three-month  period ended September 30, 2008; and the consolidated  statement of
cash flows for the three-month  periods ended September 30, 2008 and 2007. These
financial statements are the responsibility of the Company's management.

We conducted  our reviews 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 reviews, 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  Oversight Board (United States),  the consolidated  balance sheet of
WVS Financial Corp as of June 30, 2008, 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  September 8, 2008,  we
expressed an unqualified opinion on those consolidated financial statements.

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

Wexford, PA
November 10, 2008

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