Step 1: Understanding the Concept
A Lewis acid is a species that accepts a pair of electrons.
Step 2: Check the options
\(\text{BF}_{3}\) has only six electrons around boron, so it accepts a lone pair readily.
\(\text{H}_{2}\text{SO}_{4}\), \(\text{HClO}_{4}\) and \(\text{CH}_{3}\text{COOH}\) act as acids by giving protons (Bronsted acids).
Step 3: Conclusion
\(\text{BF}_{3}\) is the Lewis acid.
Final Answer:
\(\text{BF}_{3}\) is an example of a Lewis acid.
\[ \boxed{\text{(D) }\text{BF}_{3}} \]