<?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";
    }
?>
