Building a transform to re-structure a XML file

[I_AM_A_TULLI]

i'm trying to figure out how to build a transform to restructure a XML file into a format i can utilize... i was curious if anyone could give me an example of a transform that can get me started which can do the below... Starting off with this: Tom Jane Mike would like to restructure it to: \ Tom \office\ny\Jane \office\ny\ Mike