sDLiY3Sp

Batch copy files to new directories that match the file name
1a.jpg
1b.jpg
1c.jpg

2a.jpg
2a.jpg
2c.jpg

@echo off
setlocal EnableDelayedExpansion
for %%f in (*.jpg) do (
   set dir=%%~Nf
   set dir=!dir:~0,-1!
   if not exist !dir! md !dir!
   copy %%f !dir!
)

Get-ChildItem *.jpg | ForEach-Object {
 $destination = $_.FullName -replace '[a-f].jpg'
 if (-not (Test-Path -Path $destination -PathType Container)) {
  $null = New-Item -Path $destination -ItemType directory
 }
 Copy-Item -Path $_.FullName -Destination $destination
}

Get-ChildItem -Filter *.jpg | Group-Object {$_.Name[0]} | Foreach-Object { $_.Group | Copy-Item -Destination "C:test$($_.Name)" }

Get-ChildItem *.jpg | Copy-Item -Destination { "C:test$($_.Name[0])" }

dir -filter *.jpg | % { Copy-Item -PATH $_ -DESTINATION .$($_.BaseName.ToCharArray()[0]) }