Slice drained water chestnuts in thirds.
Cut chicken livers in 1-inch pieces.
Dip in soy sauce.
Place 1 slice water chestnut and 1 piece chicken liver on 1 piece bacon.
Roll up and secure with wooden pick.
Place 10 at a time on paper towel-lined plate.
Cover with paper towel.
MICROWAVE 6 to 7 MINUTES on HIGH, or until bacon is crisp.