first-to-last

(defun first-to-last (L)
  (labels ((fi-la (l)
         (append (cdr l) (list (car l))))
       (rec (x)
         (cond ((null x) x)
           ((atom (car x)) (cons (car x)
                     (first-to-last (cdr x))))
           (t (cons (fi-la (first-to-last (car x)))
                (rec (cdr x)))))))
    (rec L)))