A recent preliminary investigation based on Durguts report at the American Physical Society site shows a structure at $18.4~ {rm GeV}$ exists in the invariant mass distribution of $Upsilon l^+l^- ~ (l = e,, mu)$ at the LHC center-of-mass energy of $7$ and $8~ {rm TeV}$. Its appearance attracts attention of theorists and experimentalists of high energy physics, because it might be a Higgs-like boson of $18.4~ {rm GeV}$ which would serve as a signal of the new physics beyond the Standard Model. We have carried out computations on the corresponding quantities (production and decay rates) based on quantum field theory and compared the results with experimental data. Our numerical results do not support the assertion that the $18.4~ {rm GeV}$ peak corresponds to a neutral $0^{++}$ boson which decays into $Upsilon l^+l^-$. Much further works (both experimental and theoretical) are badly needed.
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