Here's a shorter version. Hope it helps.

SELECT [0] Col1,[1] Col2,[2] Col3

FROM (

SELECT LotNo

, ((ROW_NUMBER() OVER (ORDER BY LotNo)-1) % 3) col

, ((ROW_NUMBER() OVER (ORDER BY LotNo)-1) / 3) roww

FROM (VALUES('A'),('B'),('C'),('D'),('E'),('F'),('G'),('H'),('I'),('J'),('K'),('L'),('M'),('N'),('O'),('P'),('Q'),('R'),('S'),('T'),('U'),('V'),('W'),('X'),('Y'),('Z'))t(LotNo)

) x

PIVOT (MIN(LotNo) FOR col IN ([0],[1],[2])) p

(2008 required for VALUES)