$(document).ready(function() {
    var testimonials = $(".testimonials");
    var paragraphs = testimonials.find("p");
    var tTable = $(document.createElement("table"));
    var tRow = $(document.createElement("tr"));

    //Move Paragraphs into Table Rows
    paragraphs.each(function(i, o) {
        //Append Item to row
        tRow.append(this);

        //Create New Row
        if (i % 3 == 2) {
            //Append Row to Table
            tTable.append(tRow);
            //Create New Row
            tRow = $(document.createElement("tr"));
        }
    });
    tTable.append(tRow);

    //Wrap in td
    var tData = $(document.createElement("td"));
    tData.attr("valign", "top");
    paragraphs.wrap(tData);
    testimonials.prepend(tTable);
});