Days ahead of a planned merger of one of its divisions with ACCO Brands, MeadWestvaco Corp. on Tuesday said its Consumer & Office Products business lost about $1.8 million in the first quarter of 2012, compared with a loss of $4.3 million in the first quarter of 2011.

Richmond, Va.-based MeadWestvaco said the results were being released to “facilitate the financing efforts of ACCO Brands Corp. related to the proposed spin-off of the Consumer & Office Products business and merger with ACCO Brands.”

The Consumer & Office Products Business is based in Kettering and has about 250 employees.

Sales for the most recent quarter were put at $107.8 million, down from sales of $115.9 million in the same quarter last year, MeadWestvaco said.

The results are unaudited and preliminary and may change, the company said.

The division’s merger with ACCO Brands is scheduled to take place April 30, both companies have said.

Asked if the losses mean there may have to be job cuts at the Consumer & Office Products business, ACCO spokesman Rich Nelson said Tuesday, “It’s too early to really comment on that, but I can’t imagine that to be the case.”

Added Nelson, “It’s a much narrower loss than last year, so the bottom line has improved.”

He referred further questions to MeadWestvaco. A message seeking comment was left at that company.

Last November, MeadWestvaco and ACCO Brands announced the proposed merger. MeadWestvaco is a corporate descendant of Mead, which was once based in Dayton.

Contact this reporter at (937) 225-2390 or tgnau@DaytonDailyNews.com.