Mulitiple Line Header creation in ALV

Hi ALV Folks,

I am trying to display mulitple lines in the ALV column headings like below .Can any one help how can i do this using ALV .

i need to show like

-

---

---

Header-A -

---

---

Header-B------

hedA1

HedA2

HedA3

HedB1

HedB2

HedB3

-

---

dataA1

dataA2

dataA3

dataB1

dataB2

dataB3

dataA1

dataA2

dataA3

dataB1

dataB2

dataB3

dataA1

dataA2

dataA3

dataB1

dataB2

dataB3

dataA1

dataA2

dataA3

dataB1

dataB2

dataB3

dataA1

dataA2

dataA3

dataB1

dataB2

dataB3

dataA1

dataA2

dataA3

dataB1

dataB2

dataB3

-

---

Early response will be appriciated .

Thanks in advance .

Thanks & Regards,

Ramesh babu .P