สอบถามเรื่องของการสร้างชื่อกำกับแถวและคอมลัมน์ ในกรณีที่จำนวนแถวและคอลัมน์ไม่จำกัด

<?php
$row = 3;
$col = 27;
echo "<table border=1>";
	// create column header
	echo "<thead>";
	echo "<tr>";
	for($x = 0; $x <= $col; $x++){
		echo "<td>".getNameFromNumber($x)."</td>";
	}
	echo "</tr>";
	echo "</thead>";

	// create row
	echo "<tbody>";
	for($i = 0; $i <= $row; $i++){
		echo "<tr>";
		for ($c = 0; $c <= $col; $c++) {
			echo "<td>Data Rows[".$i."] Columns[".$c."]</td>";
		}
		echo "</tr>";
	}
	echo "</tbody>";

echo "</table>";

function getNameFromNumber($num) {
    $numeric = $num % 26;
    $letter = chr(65 + $numeric);
    $num2 = intval($num / 26);
    if ($num2 > 0) {
        return getNameFromNumber($num2 - 1) . $letter;
    } else {
        return $letter;
    }
}
?>

<?
$row = 3;
$col = 3;
$colname = array('&nbsp;','A','B','C','D','E','F','G');
$rowname = array('&nbsp;','1','2','3','4','5','6','7');
echo "<table border=1>";
for($i=0;$i<=$row;$i++){

echo "<tr>";
	for($x=0;$x<=$col;$x++){
		if($i == 0) echo "<td>{$colname[$x]}</td>";
		else if($x == 0)
				echo "<td>{$rowname[$i]}</td>";
			else	echo "<td>TEST</td>";
	}
echo "</tr>";
}
echo "</table>";
?>