<table width="100%" cellspacing="0" cellpadding="10" border="0">
<tr>
<{counter assign=totalfiles start=0 print=false}>
<{section name=i loop=$file}>
<td><{include file="db:mydownloads_download.html" down=$file[i]}></td>
<{counter}>
<{if $totalfiles is div by 3}>
</tr><tr>
<{/if}>
<{/section}>
</tr>
</table>
Thanks!