text.php

<?php
$results = [];
foreach (range('A', 'Z') as $character) {
  $results[$character] = [];
  foreach (range(1, 26) as $number) {
    $results[$character][] = $character . $number;
  }
}
foreach ($results as $result) {
  echo implode(', ', $result) . PHP_EOL;
}