The spectral zeta function for the so-called non-commutative harmonic oscillator is able to be meromorphically extended to the whole complex plane, having only one simple pole at the same point s = 1 where Riemann's zeta function ζ(s) has, and possesses a trivial zero at each non-positive even integer. The essential part of its proof is sketched. A new result is also given on the lower and upper bounds of the eigenvalues of the non-commutative harmonic oscillator.