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We consider two solutions of Einstein-$\Lambda$ theory which admit extremal vanishing horizon (EVH) limit: odd-dimensional multi-spinning Kerr black hole (in the presence of cosmological constant) and cosmological soliton. We show that the near horizon EVH geometry of Kerr has a three dimensional maximally symmetric subspace whose curvature depends on rotational parameters and the cosmological constant. In the Kerr-dS case, this subspace interpolates between AdS$_3$, 3d flat and dS$_3$ by varying rotational parameters. However, the near horizon of EVH cosmological soliton always has a dS$_3$. The feature of EVH cosmological soliton is that it is regular everywhere on the horizon. In the near EVH case, these 3d parts turn into the corresponding locally maximally symmetric spacetimes with a horizon: Kerr-dS$_3$, flat space cosmology or BTZ black hole. We show their thermodynamics match with thermodynamics of the original near EVH black holes. We also briefly discuss the holographic 2d CFT dual to the near horizon of EVH solutions.
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