Start with 2nd XSLT pass
diff --git a/xslt/unnest_p.xsl b/xslt/unnest_p.xsl
new file mode 100644
index 0000000..26e2cbd
--- /dev/null
+++ b/xslt/unnest_p.xsl
@@ -0,0 +1,15 @@
+<xsl:stylesheet version="3.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform" 
+                xmlns:saxon="http://saxon.sf.net/"
+                exclude-result-prefixes="saxon">
+
+    <xsl:output method="xml" indent="yes" omit-xml-declaration="yes" saxon:line-length="1000"/>
+
+    <xsl:template match="p/p">
+        <span>
+            <xsl:apply-templates/>
+        </span>
+    </xsl:template>
+
+    <xsl:mode on-no-match="shallow-copy"/>
+
+</xsl:stylesheet>