In general, the easiest way to implement the logic is using the modulo operator, %. Get familiar with this operator; it's very useful for the situations where it helps. There are a number of ways to write the actual code to do the distribution of letters, using arrays or not as you wish etc., but this short expression should give you an idea:
"ABCDEFGHIJKLMNOPQRSTUVWXYZ".IndexOf(letter) % partitionCount
This expression gives the zero-based index of the partition in which to deposit an upper-case letter. The string is just shown for convenience, but could be an array or some other way of representing the alphabet. You could loop over the alphabet, using logic similar to the above to choose where to deposit each letter. Up to you would be where to put the logic: inside a loop, in a method, etc.
There's nothing magical about modular arithmetic; it just "wraps around" after the end of the set of usable numbers is reached. A simple context in which we've all encountered this is in division; the % operator is essentially just giving a division remainder. Now that you understand what the % operator is doing, you could easily write your own code to do the same thing, in any language.
Putting this all together, you could write a utility, class or extension method like this one--note the % to calculate the remainder, and that simple integer division discards it:
/// <summary>
/// Returns partition sized which are as close as possible to equal while using the indicated total size available, with any extra distributed to the front
/// </summary>
/// <param name="totalSize">The total number of elements to partition</param>
/// <param name="partitionCount">The number of partitions to size</param>
/// <param name="remainderAtFront">If true, any remainder will be distributed linearly starting at the beginning; if false, backwards from the end</param>
/// <returns>An int[] containing the partition sizes</returns>
public static int[] GetEqualizedPartitionSizes(int totalSize, int partitionCount, bool remainderAtFront = true)
{
if (totalSize < 1)
throw new ArgumentException("Cannot partition a non-positive number (" + totalSize + ")");
else if (partitionCount < 1)
throw new ArgumentException("Invalid partition count (" + partitionCount + ")");
else if (totalSize < partitionCount)
throw new ArgumentException("Cannot partition " + totalSize + " elements into " + partitionCount + " partitions");
int[] partitionSizes = new int[partitionCount];
int basePartitionSize = totalSize / partitionCount;
int remainder = totalSize % partitionCount;
int remainderPartitionSize = basePartitionSize + 1;
int x;
if (remainderAtFront)
{
for (x = 0; x < remainder; x++)
partitionSizes[x] = remainderPartitionSize;
for (x = remainder; x < partitionCount; x++)
partitionSizes[x] = basePartitionSize;
}
else
{
for (x = 0; x < partitionCount - remainder; x++)
partitionSizes[x] = basePartitionSize;
for (x = partitionCount - remainder; x < partitionCount; x++)
partitionSizes[x] = remainderPartitionSize;
}
return partitionSizes;
}