SHEFFIELD UNITED manager Chris Wilder has refused to comment on reports that the club’s owners contacted Sheffield Wednesday’s administrator over the prospect of a merger.

Blades owners COH Sports are reported to have made an enquiry with management consultancy firm Begbies Traynor, who are in control of the Owls until a new buyer is found.

COH Sports, who bought the Blades 12 months ago, did not issue a denial when they addressed fans in a statement on Wednesday morning, which reiterated their ambition to take the club back to the Premier League.

Wilder was asked for his thoughts on the reports after his side’s 3-0 home win against 10-man Portsmouth on Wednesday.

He said: “My job is hard enough in terms of where we were at and where we’re trying to get to, and everything will be dealt with by [chief executive officer] Steve Bettis and the owners.

“But as far as I’m concerned I’m absolutely, fully, 100 per cent [concentrated] and committed to looking after the players and getting the team hopefully up the table and into a position where we want to be and should be.”

The Blades’ co-chairmen Steven Rosen and Helmy Eltoukhy said in the statement issued on Wednesday: “As we approach the first anniversary of our ownership we wanted to take the time to address you, the supporters of our great club.

“Like you, we are obviously disappointed with our start to the season. Even more so when this season is viewed in the context of how close we were to securing promotion back to the Premier League last May.

“As the owners and custodians of the club we remain hugely confident that with your support and some targeted additions to the squad that we will soon climb up the table back to where we belong.

“But be under no illusion: bringing regular Premier League football to Sheffield United is why we are here. We are working as hard as we can to further modernise the club so that it is in the strongest position to compete.”

Wednesday hope to grant exclusivity to a buyer by December 5.

Co-administrator Kris Wigfield said last Friday that 12 parties who have demonstrated proof of funds of £50 million have already been granted access to the club’s data room. It has been reported by the Daily Telegraph that former Newcastle owner Mike Ashley has made an offer of around £20m for the South Yorkshire club.

The Owls were hit with a 12-point penalty after entering administration on October 24.

Until Wigfield, a Wednesday season ticket holder since 1984, came in, players’ wages had been delayed for five of the previous seven months under former owner Dejphon Chansiri.

The club are bottom of the Championship on minus four points, 17 adrift of safety.