  We show that quantum Bateman's system which arises in the quantization of a
damped harmonic oscillator is equivalent to a quantum problem with 2D parabolic
potential barrier known also as 2D inverted isotropic oscillator. It turns out
that this system displays the family of complex eigenvalues corresponding to
the poles of analytical continuation of the resolvent operator to the complex
energy plane. It is shown that this representation is more suitable than the
hyperbolic one used recently by Blasone and Jizba.
