Step 1: Concept
A Lewis acid is a species that can accept an electron pair from another molecule or ion.
Step 2: Meaning
Lewis acids have empty or available orbitals to receive electron pairs.
Step 3: Analysis F$^-$ (A): Has lone pairs; acts as a Lewis base --- not a Lewis acid. H$^+$ (B): Empty 1s orbital; strong Lewis acid --- Yes. AlCl$_3$ (C): Incomplete octet on Al; strong Lewis acid --- Yes. BCl$_3$ (D): Incomplete octet on B; strong Lewis acid --- Yes. H$_2$O (E): Has lone pairs; acts as a Lewis base in most contexts --- not a primary Lewis acid.
Step 4: Conclusion
H$^+$ (B), AlCl$_3$ (C), and BCl$_3$ (D) are Lewis acids.
Final Answer: (C)