[xsl] Urgent: Grouping attributes together

["Bhargav Bharath" <xmlbar@xxxxxxxxxxx>]

Hi,

I need help to write an XSLT file for converting first.xml to second.xml 
where the attribute values are grouped

first.xml

<school>
 <student class="A">L</student>
 <student class="B">M</student>
 <student class="A">O</student>
 <student class="C">P</student>
 <student class="B">Q</student>
 <student class="C">R</student>
 <student class="A">S</student>
</school>

second.xml

<school>

 <Section class="A">
    <student >L</student>
    <student >O</student>
    <student >S</student>
 </Section>

<Section class="B">
    <student >M</student>
    <student >Q</student>
</Section>

<Section class="C">
    <student >P</student>
    <student >R</student>
</Section>

</school>

Thanks in advance
Bhargav

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