SELECT (SELECT Town WHERE distance<10) AS col1, (SELECT Town WHERE distance BETWEEN 10 AND 50) AS col2,(SELECT Town WHERE distance>10) AS col3

SELECT (SELECT address from roomservice WHERE coord_x<55.4) AS col1, (SELECT address from roomservice WHERE coord_x BETWEEN 55.4 AND 55.8) AS col2

 select town_name from town_table where town_distance ...

select max(town1) as town1, max(town2) as town2, max(town3) as town3
from

(SELECT @i := @i + 1 AS row_number, Город as town1, null as town2, null as town3 
FROM T, (select @i:=0)
where Расстояние<10

union all

SELECT @i := @i + 1 AS row_number, null as town1, Город as town2, null as town3 
FROM T, (select @i:=0)
where Расстояние between 10 and 50

union all

SELECT @i := @i + 1 AS row_number, null as town1, null as town2, Город as town3 
FROM T, (select @i:=0)
where Расстояние>50) a

group by row_number

select max(town1),max(town2) from
(
select row_number,town1, town2
from

(select @i := @i + 1 AS row_number, address as town1, null as town2
FROM roomservice, (select @i:=0) as c1
where coord_x<55.6) as t1

union all

(SELECT @j := @j + 1 AS row_number, null as town1, address as town2
FROM roomservice, (select @j:=0) as c2
where coord_x between 55.6 and 55.8)
) as b
group by row_number