I currently have a list (
This should do what you want. I pretty much just combined the other two answers so +1 for everyone.
$cols=3;
$user_count = count($users);
echo "";
// Column loop
for($i=0;$i<$cols;$i++){
echo "";
// user loop
for($j=$i;$j<$user_count;$j+=$cols){
echo "- {$users[$j]->profile_lastname}
";
}
echo "
";
}
echo "
";