Create dynamic table with 3 columns

Hello all,

I have a list of categories and Item and I have to divide the whole list in
to 3 columns.
Every column should start with category name and no category should exceed
with more than 10 items.

My sample XML is 
<Concepts>
	<DetailList Category="CATEGORY 1">
		<Item>1</Item>
		<Item>2</Item>
		<Item>3</Item>
		.
		.
		.
		<Item>11</Item>
		<Item>12</Item>
	</DetailList>
	<DetailList Category="CATEGORY 2">
		<Item>A</Item>
		<Item>B</Item>
		.
		.
		<Item>F</Item>
	</DetailList>
	<DetailList Category="CATEGORY 3">
		<Item>item1</Item>
		<Item>item2</Item>
		<Item>item3</Item>
		<Item>item4</Item>
		<Item>item5</Item>
		<Item>item6</Item>
		<Item>item7</Item>
	</DetailList>
	<DetailList Category="CATEGORY 4">
		<Item>USA</Item>
		<Item>Canada </Item>
		<Item>Brazil</Item>
	</DetailList>
	<DetailList Category="CATEGORY 5">
		<Item> Government </Item>
	</DetailList>
	<DetailList Category="CATEGORY 6">
		<Item>item1</Item>
		<Item>item2</Item>
		<Item>item3</Item>
		.
		.
		<Item>item14</Item>
		<Item>item15</Item>
	</DetailList>
	<DetailList Category="CATEGORY 7">
		<Item>Minnesota</Item>
		<Item>New Jersey</Item>
		<Item>New Mexico</Item>
		<Item>South Carolina</Item>
	</DetailList>
</Concepts>

Sample HTML Table
===========
Column 1
===========
CATEGORY 1
1
2
3
4
5
6
7
8
9
10

CATEGORY 2
A
B
C
D
E
F
===========
Column 2
===========
CATEGORY 3
Item1
Item2
Item3
Item4
Item5
Item6
Item7

CATEGORY 4
USA
CANADA
Brazil

CATEGORY 5
Government

===========
Column 3
===========
CATEGORY 6
item1
item2
item3
item4
item5
item6
item7
item8
item9
item10

CATEGORY 7
Minnesota
New Jersey
New Mexico
South CarolinaHere I have not started CATEGORY 6 below CATEGORY 5
because all the 'items' inside that Category will not fit in to the second
column.There can be any number of categories and items.

I was able to generate the list of all the categories and
list but not sure how to divide them into three columns.

Please let me know how should I proceed.

 

Thanks,

Shashank Jain