[ETInteractive.com]

GOT IT.

just had to transpose the If's

  {if $brand[cat_num].brand ne ""}
<td valign="top" width="33%" align="center">
<a class="VertMenuItems" href="bmy_search.php?brand={ $brand[cat_num].brand }">
{ $brand[cat_num].brand }</a>
   </td> 
   {/if}
     {if $smarty.section.cat_num.index is div by 3} 
     </tr><tr valign="top"> 
  {/if}