Putting a multiple variable into a table

I'm hoping you can help me.
I am a total novice when it comes to htm/html, etc., so please be kind.
I'm not sure if my subject is correctly worded for what I want to accomplish below. I am an application administrator and not a developer/programmer. Again, please be kind.


I have a htm template that I am modifying to display change request information from an application.

I have an application variable (%sec_user%) that represents user(s) in the application.
This variable can be empty or it can have over 100 user IDs in it.
Each change request will have various amounts for this variable.

The current template displays one user per row.
So if the variable has 50 users in it, then I have 50 rows with a different user ID on each row.
This is highly undesirable.
I much rather have it display a table with say 10 users in each row and 5 rows in the table for this particular instance.

How can I code it for the following "possible" situation for this variable:

%sec_user% has 50 user IDs in it
I want a table that is 10 columns wide and has 5 rows in it.

Remember that %sec_user% may have 100 users in it next time and maybe only one or none users the next time.
It also depends on what change request I open for display. So the coding will have to take this into consideration.

Can you help?