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<?php

$characters = range( 'a', 'z' );

if( $characters && is_array( $characters ) ) {
    foreach( $characters as $index=>$character ) {

        $tags = get_tags( array( 'name__like' => $character, 'order' => 'ASC' ) );

        if ( $index != 0 && $index % 4 == 0 )  {
            $html = '<div class="post-tags clearfix" style="clear:left;">';
        } else {
            $html = '<div class="post-tags clearfix">';
        }

        $html .= '<h3 class="title">{$character}</h3>';

        if ( $tags ) {
            $html .= '<ul>';
            foreach ( (array) $tags as $tag ) {
                $tag_link = get_tag_link( $tag->term_id );
                $html .= '<li class="tag-item">';
                if ( $tag->count > 1 ) {
                    $html .= '<p><a href="{$tag_link}" title="View all {$tag->count} articles with the tag of {$tag->name}" class="{$tag->slug}">';
                } else {
                    $html .= '<p><a href="{$tag_link}" title="View the article tagged {$tag->name}" class="{$tag->slug}">';
                }
                $html .= '{$tag->name}</a><span>#{$tag->count}</span></p>';
                $html .= '</li>';
            }
            $html .= '</ul>';
        }
        $html .= '</div>';

        echo $html;

        $index++;
    }                    
}

?>