<?php
$count = 10;
$group = 4;
for ( $i = 1; $i <= $count; ++$i ) {
if ( ( $i - 1 ) % $group == 0 ) echo '<div class="row">'."\n";
echo "\t<span>$i</span>\n";
if ( $i == $count || $i % $group == 0 ) echo "</div>\n";
}
?>
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