Create and order directories

Oneline:

mkdir -p {a..z}; for i in ./*; do export FILE=$(basename "$i"); export LTR=$(echo "${FILE:0:1}" | tr A-Z a-z); mv "$i" "$LTR/$FILE" ; done

Process:

mkdir -p {a..z}

for i in ./*
 do
  export FILE=$(basename "$i")
  export LTR=$(echo "${FILE:0:1}" | tr A-Z a-z)
  mv "$i" "$LTR/$FILE"
done