var list = document.querySelector('#x ul'),

    newUl = document.getElementById('new'),

    fruits = [],

    key = "A";

​

for(var i=0; i<list.children.length; i++){

  fruits.push(list.children[i].innerText);

}

​

fruits.sort();

​

for(var i=0; i<fruits.length; i++){

  if(key == fruits[i].split('')[0]){

    var span = document.createElement('span'),

        li = document.createElement('li');

    span.setAttribute('id', key);

    li.innerText = fruits[i];

    if(document.getElementById(key)){

      document.getElementById(key).appendChild(li);

    }

    else{

      span.appendChild(li);

      newUl.appendChild(span);

    }

  }

  if(fruits[i+1]){

    key = fruits[i+1].split('')[0];

  }

}