I would personally put approx 30 fittings on each of the phases and then split these 30 odd fittings over 3 circuits each, so 10 fittings are on each circuit.
As don't forget as they are fluorescents eg discharge lighting the 1.8 factor for start up current should be taken into consideration when calculating the circuit design.
Maintainability must also be taken into consideration on the design as well so if you put lights on 3 breakers only a third of your lights go out whist working on that circuit.