Does Acts 5:3-4 refer to the Holy Spirit as God?

3 But Peter said, Ananias, why has Satan filled your heart for you to lie to the Holy Spirit, and to keep back part of the price of the land? 4 While it remained, was it not your own? And after it was sold, was it not in your own authority? Why have you conceived this thing in your heart? You have not lied to men,... show more 3 But Peter said, Ananias, why has Satan filled your heart for you to lie to the Holy Spirit, and to keep back part of the price of the land? 4 While it remained, was it not your own? And after it was sold, was it not in your own authority? Why have you conceived this thing in your heart? You have not lied to men, but to God. MKJV
Update: Where are all of the JW answers?
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