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>