use HTML::Template::Expr;

my $t = HTML::Template::Expr->new(filehandle => *DATA,
                                  loop_context_vars => 1);

$t->param(data => [ map { {value => $_} } ('a'..'z') ] );

print $t->output;

__DATA__
<table>
 <tr><TMPL_LOOP NAME="DATA"><td> <TMPL_VAR NAME="VALUE"> </td><TMPL_UNLESS EXPR="(__counter__ % 4) || (__last__)"> </tr>
 <tr></TMPL_UNLESS></TMPL_LOOP></tr>
</table>

##</code><code>##

<table>
 <tr><td> a </td><td> b </td><td> c </td><td> d </td> </tr>
 <tr><td> e </td><td> f </td><td> g </td><td> h </td> </tr>
 <tr><td> i </td><td> j </td><td> k </td><td> l </td> </tr>
 <tr><td> m </td><td> n </td><td> o </td><td> p </td> </tr>
 <tr><td> q </td><td> r </td><td> s </td><td> t </td> </tr>
 <tr><td> u </td><td> v </td><td> w </td><td> x </td> </tr>
 <tr><td> y </td><td> z </td></tr>
</table>