The correct spelling of the phrase "be holdings" is actually "beholdings". The IPA phonetic transcription of the word is /bɪˈhoʊldɪŋz/. The word is derived from the verb "behold", which means to see or observe something. The "-ings" suffix is added to create a noun form, which would refer to the things that are being observed or seen. It is important to use correct spelling to avoid confusion and to effectively communicate with others.