Paging Layout Question

So I built my alphabetical paging setup so users can now click each letter to sort thru …all fine and dandy. Now moving onto the view I have a question

 

I want it layed out in rows and cols

 

So for example

 

A___________________________________________

 

$first_A | $second_A | $third_A

 

B____________________________________________

$first_B

 

 

C_____________________________________________

No records found (if none)

 

 

You get the picture…so Heading A, then spit out all A records, B Heading and all B records How can this be done. The index pagination with no letter passed in the URL is simply ordered alphabetical.

 

Thoughts to get me started here?

 

Thanks

 

Dave