Three Lions Acquisition is a blank check company formed in 2026 to merge with a private business and bring it public. The company has no current operations or revenue and focuses its search on the sports, hospitality, and sports-anchored real estate sectors. Three Lions targets companies with enterprise values between $500M and $2B, specifically looking for synergies where sports franchises drive attendance and hospitality or real estate assets monetize that traffic. Management consists of principals from Three Lions Capital Management who have experience owning professional soccer teams, food hall platforms, and real estate developments. Three Lions is raising $100M by selling 10M units, each containing one share and one-half warrant. The company has 21 months to complete a transaction or it must liquidate and return approximately $10.05 per share to investors. Because Three Lions targets valuations significantly higher than its $100M trust, the company expects to use debt or private investment in public equity to fund a deal. The sponsor holds founder shares representing 25% of post-IPO shares, which only gain value if a business combination is completed. This structure incentivizes management to close a deal within the specified timeframe.