The cfm

<cfprocessingdirective pageencoding="UTF-8">

<cfset directory = "D:/TEST_CF/">
<cfdirectory directory="#directory#" name="files" action="list" type="file">
<cfset filecount = #files.RecordCount#>
<cfset divisor = 3>
<cfset division = #filecount# / #divisor#>
<cfset remainder = #filecount# MOD #divisor#>
<cfset folders_to_create = Ceiling(#division#)>

<cfoutput>

    <cfif directoryExists(directory)>
        <cfdirectory action="list" directory="#directory#" name="directories" recurse="true" type="dir" />
        <cfloop query="directories">
            <cfdirectory action="delete" directory="#directory#/#directories.name#" recurse="yes">
        </cfloop>
    </cfif>

    <cfloop from="1" to="#folders_to_create#" index="i">
        <cfdirectory
          action="create"
          directory="#directory#newfolder#i#">
    </cfloop>

    <cfif folders_to_create EQ 1>
        #folders_to_create#&nbsp;folder created
    <cfelse>
        #folders_to_create#&nbsp;folders created
    </cfif>

</cfoutput>

<cfdirectory directory="#directory#" name="dirs" action="list" type="dir">
<cfset dirsarray = ArrayNew()>
    <cfloop query="dirs">
            <cfset ArrayAppend(dirsarray, directory & "\" & dirs.name)>
            <!---<cfset ArrayAppend(dirsarray, dirs.name)>--->
    </cfloop>
<cfdump var="#dirsarray#" label="dirsarray">
<cfset filearray = ArrayNew()>
    <cfloop query="files">
            <!---<cfset ArrayAppend(filearray, directory & "\" & files.name)>--->
            <cfset ArrayAppend(filearray, files.name)>
    </cfloop>
<cfdump var="#filearray#" label="filearray">

<cfinvoke
    component="cfc/arraygroups"
    method="arrayGroupsOf"
    returnVariable="output">
    <cfinvokeargument name="arrObj" value="#filearray#">
    <cfinvokeargument name="intGroup" value="#divisor#">
    <cfinvokeargument name="padding" value="">
</cfinvoke>

<cfset folders_to_create = ArrayLen(output)>

<cfloop array="#dirsarray#" index="dir">
  <cfloop array="#filearray#" index="file">
       <cffile action="move"
          source="#directory#\#file#"
          destination="#dir#\#file#">
  </cfloop>
</cfloop>