Item 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing.

On May 24, 2022, WVS Financial Corp. (the "Company") notified The Nasdaq Stock Market of its intention to voluntarily delist its common stock, par value $0.01 per share (the "Common Stock") and to file a Notification of Removal from Listing and/or Registration under Section 12(b) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), on Form 25 with the Securities and Exchange Commission on or after June 3, 2022.

The filing of the Form 25 effects the delisting of the outstanding shares of Common Stock, from the Nasdaq Global Market and the deregistration of the Common Stock under Section 12(b) of the Exchange Act. Upon effectiveness of the Form 25, the Company intends to file a Form 15 with the SEC to suspend its duty to file reports under Section 13 and 15(d) of the Exchange Act and to deregister the Common Stock under Section 12 of the Exchange Act.

A copy of the press release, dated May 24, 2022 announcing the Company's intention to delist and deregister the shares of Common Stock, is included as Exhibit 99.1 and is incorporated herein by reference.

Item 9.01 Financial Statements and Exhibits



(a)     Not applicable.

(b)     Not applicable.

(c)      Not applicable

(d)     The following exhibits are included with this Report:

Exhibit No. Description



99.1           Press Release, dated May 24, 2022

104          Cover Page Interactive Data File (embedded within the Inline XBRL
document)

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