In a bowl, toss the halved chicken livers with the soy sauce. cover and refrigerate for 4 to 6 hours.
Heat oven to 350 F. Line a jelly roll pan with foil and spray with nonstick cooking spray.
Put a slice of water chestnut in a piece of chicken liver and roll in brown sugar. Wrap each piece with a piece of bacon. Secure with a toothpick and roll in brown sugar again.
Arrange on the baking sheet and bake for 20 to 30 minutes.
Makes 30 rumaki appetizers.
Calories per sappetizer: 102