SQL & PL/SQL :: Values To Columns Of Another Table

I need to add values of one column values from a table to another table each value as a column. Below i am considering only for 3 values in real time i have more than 50 values

CREATE TABLE TEST_REG ( VAL VARCHAR2(1));

INSERT INTO TEST_REG VALUES ('A');
INSERT INTO TEST_REG VALUES ('B');
INSERT INTO TEST_REG VALUES ('C');

CREATE TABLE TEST_HOLD ( COL1 VARCHAR2(1),COL2 VARCHAR2(1),COL3 VARCHAR2(1)); -- in realtime i have 100 columns

Now i need the output as:

when i
select * from test_hold;

COL1 COL2 COL3
A B C