Electron deficient compounds or electron acceptors are Lewis acids.
(i) BF3 and AlCl3 are Lewis acids because B in BF3 and Al in AlCl3 are electron deficient atoms (They have 6 electrons each in their valence shell)
(ii) FeCl3 is Lewis acid because it can accept electrons in vacant d orbital.
(iii) NH3 is not Lewis acid because it has lone pair of electron (at N).
Infact it is Lewis base (there fore it is electron donor.)