' . chr(10); $c = count($letters, COUNT_RECURSIVE); $div = round($c/4); $ct = 0; while (list($letter, $arr) = each($letters)) { if($ct % $div == 0) { if($ct+$div >= $c) echo '

' . mb_strtoupper($letter). '

' . $value . '

' . chr(10); if($ct % $div == 0) echo '

';