not half...just first one is missing. you should have like this. put that // like here

$divopen = true;
//$firstsubcat = true;
} else {
//if ($firstsubcat == false)

echo '<li class="clearfix"><a href="'.$link.'">'.htmlspecialchars($row->name).'<span>'.$numAds.'</span></a></li>';
// $firstsubcat = false;
}
}
if ($divopen == true) {

Now every thing is perferct . Thank you so much.

Just one question, can't we remove the space between the categories ?

Few categories have more sub categiries so its inceasing spaces. Can we reduce that space please

Can't help you with that. Is happening because you have not equal number of subcategories.
Try to put equal number of subcat in first 3 categories... and in next 3 the same.
Or.. try to create from all that sub categories some main categories... because anyway on obile your page will be a very big list.

now you have for example :

A B C
a b c
a b c
a b c
a


group the four a in one subcategories.. with other subcategories

I would like to say special thanks to Adsmanager support team and Catalindas. I have done what i required with full support.

Issue resolved !!!