Need help for converting following xml

<school>
  <student class="A">L</student>
  <student class="B">M</student>
  <student class="A">O</student>
  <student class="C">P</student>
  <student class="B">Q</student>
  <student class="C">R</student>
  <student class="A">S</student>
</school>

  <Section class="A">
     <student >L</student>
     <student >O</student>
     <student >S</student>
  </Section>

<Section class="B">
     <student >M</student>
     <student >Q</student>
</Section>

<Section class="C">
     <student >P</student>
     <student >R</student>
</Section>

Thanks in advance
Bhargav