Heat bacon 30 seconds (high) to separate.
Drain and slice each chestnut into thirds.
Cut chicken livers in 1-inch pieces.
Dip livers in soy sauce.
Layer chestnut with liver on bacon slice, roll bacon and secure with a toothpick.
Arrange 10 Rumaki on a double layer of crumpled paper towels or roasting rack in 12x8-inch dish.
Microwave (high), covered with paper towel, 5-7 minutes, rotating 1/4 turn halfwav throuerh cookinsr.