Carlos Problem (II) how to show some results y some pl

I have one xml file (bellow), and i don't know how to nake a xslt template
for showing the numbers in this form:
<table><tr>
<td>
1 4 7 10
</td>
<td>
2 5 8
</td>
<td>
3 6 9
</td>
</tr></table>

can anybody help me?
THANKS

############
XML FILE
############
<?xml version="1.0" encoding="UTF-8"?>
<NUMBERS>
<NUMBER>
<VALUE>1
</VALUE>
</NUMBER>
<NUMBER>
<VALUE>2
</VALUE>
<NUMBER>
<VALUE>3
</VALUE>
</NUMBER>
<NUMBER>
<VALUE>4
</VALUE>
</NUMBER>
<NUMBER>
<VALUE>5
</VALUE>
</NUMBER>
<NUMBER>
<VALUE>6
</VALUE>
</NUMBER>
<NUMBER>
<VALUE>7
</VALUE>
</NUMBER>
<NUMBER>
<VALUE>8
</VALUE>
</NUMBER>
<NUMBER>
<VALUE>9
</VALUE>
</NUMBER>
<NUMBER>
<VALUE>10
</VALUE>
</NUMBER>
</NUMBER>
</NUMBERS>



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