A 3DS version of Soul Calibr V has been listed on a recent retail listing. Namco-Bandai has not responded to whether this was an error or a true project. As a rumor, this should currently be treated with a grain of salt. If this is true, however, the newest handhelds will represent yet another juxtaposition between Capcom's fighting franchises and competitor Namco-Bandai's. The former is currently preparing to release Ultimate Marvel vs. Capcom 3 and Streetfighter X Tekken for the PS Vita, while the latter is prepping Tekken 3D Prime Edition for the 3DS and maybe now possibly Soul Calibur V.
Source: http://3ds.nintendolife.com/news/2012/01/soulcalibur_v_3ds_appears_on_retail_coming_soon_list
Source: http://3ds.nintendolife.com/news/2012/01/soulcalibur_v_3ds_appears_on_retail_coming_soon_list