Three Lions Acquisition Corp. is a special purpose acquisition company formed to effect a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses; it does not currently operate a commercial operating business and instead focuses on identifying and completing an initial business combination. Founded in 2026 and headquartered in La Jolla, California, the company listed its units on Nasdaq under TLACU following a $100 million initial public offering of 10,000,000 units at $10.00 each, with each unit consisting of one ordinary share and one-half of one warrant; the warrants, when separated, trade under TLACW and are exercisable for one ordinary share at an exercise price of $11.50 per share. The company also sold 400,000 private placement units in connection with the offering, and its securities are structured for trading as units, ordinary shares and warrants depending on whether the units are separated. In September 2026, Three Lions announced the separate trading of the ordinary shares and warrants included in its IPO units, with TLACW expected to trade separately on Nasdaq beginning on or about September 17, 2026, while unseparated units continue to trade as TLACU. The company operates in the United States and is currently in the process of seeking a target business combination, with the recent capital markets activity representing its principal operational development to date.