Must refactor this

gistfile1.php

<?php
/* This code created an alphabetized index, when I combined them, I created a mess.

      foreach ($build as $key => $value) {
        $companies[$value['#markup'][0]][] = $value['#markup'];
      }
*/
      asort($build);
      foreach ($build as $key => $value) {
        $markup = strtoupper($value['#markup'][0]);
        if (is_numeric($markup) || $markup == 'A') {
          $character_range['# - A'][$value['#indexed_value']] = $value;
        }
        if ($markup >= 'B' && $markup <= 'E') {
          $character_range['B - E'][$value['#indexed_value']] = $value;
        }
        if ($markup >= 'F' && $markup <= 'H') {
          $character_range['F - H'][$value['#indexed_value']] = $value;
        }
        if ($markup >= 'I' && $markup <= 'K') {
          $character_range['I - K'][$value['#indexed_value']] = $value;
        }
        if ($markup >= 'L' && $markup <= 'N') {
          $character_range['L - N'][$value['#indexed_value']] = $value;
        }
        if ($markup >= 'O' &&  $markup <= 'Q') {
          $character_range['O - Q'][$value['#indexed_value']] = $value;
        }
        if ($markup >= 'R' && $markup <= 'S') {
          $character_range['R - S'][$value['#indexed_value']] = $value;
        }
        if ($markup >= 'T' && $markup <= 'V') {
          $character_range['T - V'][$value['#indexed_value']] = $value;
        }
        if ($markup >= 'W' && $markup <= 'Z') {
          $character_range['W - Z'][$value['#indexed_value']] = $value;
        }
      }
      unset($build);
      foreach ($character_range as $key => $companies) {
        $build[] = array(
            '#markup' => $key,
            '#active' => 1,
            '#item_children' => $companies,
        );
      }
?>