An accurate upper bound calculation for the lowest P-1(e) and P-3(e) s
tates of He is given using extensive Hylleraas-Cl calculations. For th
e ((2)p)(3p) P-1(e) and (2p)(2) P-3(e) states we obtain E = -0.5802464
7259438(5) E(h) and E = -0.71050015567833(1), E(h), respectively.