John Tutte, chief executive of Wilcon, said this round of redundancies would fall among middle management and administration staff.
No other employees in the 3000-strong combined workforce are to be affected.
Tutte said the number of job losses was relatively low compared with other takeovers in the housebuilding sector. He said this was evidence that Wilcon intended to develop Wainhomes.
He said: "This was always a good strategic fit for us to grow our business, and you need staff to do that. But there is an overlap and we have to close three offices."
The offices that have been chosen for closure are Wainhomes' branches in York and Cheltenham. At the same time, an office in the North-west would be created, amalgamating Wainhomes' Chester office and Wilcon's Warrington office.
The Wilcon redundancies bring the total number of job losses brought on by takeovers in the housebuilding sector this year to close to 1600.
Persimmon made up to 800 staff redundant after its takeover of Beazer, Taylor Woodrow axed 150 workers at Bryant and 435 Wimpey staff lost their jobs following the merger of the group's Wimpey Homes and McLean Homes subsidiaries.
