foreach($values as $value){

	//I need to repeat the first td (VALUES TAG) just one time like this
	/*
	<tr>
		<td><strong>VALUES</strong></td>
		<td>1</td>
	</tr>
	<tr>
		<td></td>
		<td>2</td>
	</tr>
	<tr>
		<td></td>
		<td>3</td>
	</tr>
	*/
	echo '
		<tr>
			<td><strong>VALUES</strong></td>
			<td>'.$value.'</td>
		</tr>';
}