There's been a lot of discussion on whether or not Jesus is God. However, I don't believe I remember any discussion about Holy Spirit. But Peter said, "Ananias, why has Satan filled your heart to lie to the Holy Spirit and keep back part of the price of the land for yourself? While it remained, was it not your own? And after it was sold, was it not in your own control? Why have you conceived this thing in your heart? You have not lied to men but to God." (Act 5:3-4) So who did he lie to? First Peter said he lied to the Holy Spirit, then he said he lied to God. It looks to me like he is saying they are One.