Combine chestnuts with soy sauce and sugar; marinate 30 minutes. Cut bacon slices into thirds; in microwave ... but still pliable. Wrap each piece around a chestnut ... remove from heat; use.
Preheat oven to 375°F. Wrap each chestnut in 1/2 strip of bacon, secure with toothpick. Bake ... and pour over chestnuts. Serve in chafing dish ... when it is cold.
Marinate drained chestnuts in soy sauce, brown sugar ... least 2 hours. Wrap chestnut in 1/3 slice bacon and fasten with toothpick. Bake ... done. Makes about 40.