<div class="outgoing"></div> 
  <div class="incoming"></div> 
  <div class="outgoing"></div> 
  <div class="outgoing"></div> 
  <div class="incoming"></div> 
  <div class="incoming"></div> 
  <div class="incoming"></div>

 
  <div class="outgoing-content"> 
    <div class="outgoing"></div> 
  </div> 
  <div class="incoming-content"> 
   <div class="incoming"></div> 
  </div> 
  <div class="outgoing-content"> 
    <div class="outgoing"></div> 
    <div class="outgoing"></div> 
  </div> 
  <div class="incoming-content"> 
    <div class="incoming"></div> 
    <div class="incoming"></div> 
    <div class="incoming"></div> 
  </div>

<div class="outgoing"></div>
<div class="incoming"></div>
<div class="outgoing"></div>
<div class="outgoing"></div>
<div class="incoming"></div>
<div class="incoming"></div>
<div class="incoming"></div>

<div class="outgoing-content">
  <div class="outgoing"></div>
</div>
<div class="incoming-content">
 <div class="incoming"></div>
</div>
<div class="outgoing-content">
  <div class="outgoing"></div>
  <div class="outgoing"></div>
</div>
<div class="incoming-content">
  <div class="incoming"></div>
  <div class="incoming"></div>
  <div class="incoming"></div>
</div>

$(document).ready(function(){
   if  ( $("outgoing").prev().is("incoming") )  {
   
	     var div = document.createElement("outgoing-content");
        var parent = this.parentNode;
        parent.insertBefore(div, this);
        div.appendChild(this);
        }
});