[jQuery] jquery tabs on ajaxed content

[gryzzly]

I have this markup structure:
<div id="ajax_content">
    <h3>Some Title</h3>
    <span class="phone_holder>...some content...</span>
    <span class="phone_holder>...some content...</span>
    .... more spans like this (around 100, depends on particular ajax
page I am loading, might change due to the content changes)
    <span class="phone_holder>...some content...</span>
</div>


So, I need to make tabs out of this structure. Something like that:
<div id="ajax_content">
    <h3>Some Title</h3>
    <ul class="ui_tabs">
        <li class="ui_tab">
                 <span class="phone_holder>...some content...</span>
                 38 more spans here
                 <span class="phone_holder>...some content...</span>
        </li>
        <li class="ui_tab">
                <span class="phone_holder>...some content...</span>
                 38 more spans here
                 <span class="phone_holder>...some content...</span>
         </li>
         ... and so on (every 40 spans should be one tab)
   </ul>
</div>


What I was trying to do is following:

                $("#ajaxcontentarea").load(valuetostr, function () {

                        $(".phone_holder:first-child").each(function(){
                                $(this).before("<ul><li>");
                        });

                        $(".phone_holder:nth-child(40n)").each(function(){
                                $(this).after("</li><li>");
                        });

                        $(".phone_holder:last-child").each(function(){
                                $(this).after("</li></ul>");
                        });

                 });

And then I was thinking with this to start making tabs.

But it also doesn't work (it doesn't add any markup where I want it
to, only closing </li> after 40n child, but not even all markup I am
giving it.
And also now I realize that I can't actually apply tabs after I have
this markup ready... If I would have it...

I am sorry for my english, it is not my mother tongue, but I am
keeping on learning.

Please help with direction or idea, where should I go with this.