Like on the pic, there is second column header and two subheaders under it ?

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For a complete example look at this link this should give you a full working example of what you can do
Add ListView Column and Insert Listview Items
try something like this
The order in which you add values to the array dictates the column they appear under so think of your sub item headings as [0],1 etc.
Here’s a code sample:
//In this example an array of three items is added to a three column listview
string[] saLvwItem = new string[2];
To add SubItems you could also do something like this