H to show 3user together or make group of it ,as we do in Mod funtion

I have mutiple user's in sql server table like 10 or so on ,

Requirement: i want to show user with group of 3 user , suppose

user
1) A,
2) B,
3) C
4) D
5) E
6) F
7) G

i want to show it using jquery on div like

A
B
C

D

G

note: number of user may changed , based on data. currently 7 and in future it may be 13 or 20 etc.. .

it means group of three user to show it using Div with jquery

or as per db table , output would be like

Qasim
Amir Bay
Mubashir

Sabeen
Nadia
Rana Aslam

Farahan

i want to design output would be like this ( above )
attached is table picture to be showed

Thanks