Dataframe modification

Hello,
I have a problem and wish if anybody have a quick
solution or function or if this question was asked
before and you could give me the date to look in the
archives for the response.
My problem is that I have a dataframe D[663,40] with
only  one column with repeated values lines and a
factor with 4 levels.
I want to reorganize my dataframe, create a dataframe
D1[x,40*4] and put the repeated values in one line so
that all the factors will be in columns. For the
values with a missing level factor I want to keep
empty the concerning place.
For example if i a have this dataframe:

A	B	C								
32	a	14								
32	b	22								
55	a	44								
55	b	77								
55	c	55								
55	d	44								
83	c	77								
83	d	55								
83	e	44						
I want to transform it to have this one: 

32	a	14	b	22						
55	a	44	b	77	c	55				
83					c	77	d	55	e	44


Thanks & best regards