How to implement PIVOTING with dynamic no of rows ?

Name

Points

A

100

B

200

C

300

A

400

B

500

C

600

A

700

B

800

C

900

……..

……

………

……..

……..

……..

……..

……..

             A

                    B

                 C

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 100,400,700,…

200,500,800,…..

300,600,900,…..

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