This tutorial describes how you can group the results of a view by first letter of their title. This might not suit for you in two cases, first if you need to order them by ascii not utf-8, secondly if you need to display empty groups.
- Create a title field for your view, exclude it from display, trim maximum length to 1, uncheck word boundary trim and add three dots.
- Under format settings group field must be your newly created field.
- You probably want to sort the results by the group as well.