Try This, I got this from one of my friend.
(defun C:LTT ()
(setq cmdold (getvar "cmdecho"))
(setvar "cmdecho" 0)
(nameonly)
(setvar "cmdecho" cmdold)
(princ "\nLayers Have Been Successfully Created...")
(princ)
);END DEFUN
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
(defun nameonly ()
(prompt "\nSelect Text to Create Layers...")
(setq sel1 (ssget))
(setq n (sslength sel1))
(setq index 0)
(repeat n
(setq sel2 (entget (ssname sel1 index)))
(setq layname (cdr (assoc 1 sel2)))
(setq index (1+ index))
(if (/= (tblsearch "LAYER" layname))
(progn
(command "-layer" "n" layname "")
)
)
);END repeat
(setq n (sslength sel1))
(setq index 0)
(repeat n
(setq sel2 (entget (ssname sel1 index)))
(setq layname (cdr (assoc 1 sel2)))
(if (/= (tblsearch "LAYER" layname))
(progn
(command "-layer" "n" layname "")
(command "CHPROP" (ssname sel1 index) "" "LA" layname "")
)
(progn
(command "CHPROP" (ssname sel1 index) "" "LA" layname "")
)
)
(setq index (1+ index))
);END repeat
);END DEFUN