The <DIR> element is similar to the <UL> element. It represents a list of short items, typically up to 20 characters each. Items in a directory list may be arranged in columns, typically 24 characters wide.
The content of a <DIR> element is a sequence of <LI> elements. Nested block elements are not allowed in the content of <DIR> elements. For example:
<DIR> <LI>A-H<LI>I-M <LI>M-R<LI>S-Z </DIR>