[step:Construct a smooth kernel from a continuous extension]Conversely, assume that a continuous linear extension
\begin{align*}
\widetilde R: \mathcal{D}'(U) \to C^\infty(U)
\end{align*}
exists. For each $y \in U$, define the point-mass distribution $\delta_y \in \mathcal{D}'(U)$ by
\begin{align*}
\delta_y(\phi) := \phi(y)
\end{align*}
for all $\phi \in C_c^\infty(U)$. Define $K: U \times U \to \mathbb{C}$ by
\begin{align*}
K(x,y) := (\widetilde R\delta_y)(x).
\end{align*}
For every multi-index $\beta \in \mathbb{N}_0^n$, define the parameter derivative $\partial_y^\beta\delta_y \in \mathcal{D}'(U)$ by
\begin{align*}
(\partial_y^\beta\delta_y)(\phi) := D^\beta\phi(y)
\end{align*}
for all $\phi \in C_c^\infty(U)$. We verify the needed strong-topology smoothness. Let $A \subset U$ be compact, let $\gamma \in \mathbb{N}_0^n$, and let $\mathcal{B} \subset C_c^\infty(U)$ be bounded. By the structure of bounded sets in $C_c^\infty(U)$, there is a compact set $C \subset U$ such that every $\phi \in \mathcal{B}$ is supported in $C$, and for every multi-index $\rho \in \mathbb{N}_0^n$,
\begin{align*}
M_\rho := \sup_{\phi \in \mathcal{B}}\sup_{z \in C}|D^\rho\phi(z)| < \infty.
\end{align*}
Let $y \in A$ and let $h \in \mathbb{R}^n$ be a nonzero increment such that $y+h \in A$ and the line segment $[y,y+h] := \{y+th : 0 \leq t \leq 1\}$ is contained in $U$. For each coordinate vector $e_i \in \mathbb{R}^n$, [Taylor's theorem with integral remainder](/theorems/189) applied to the scalar function $t \mapsto \phi(y+t h_i e_i)$ gives
\begin{align*}
\left|\frac{\phi(y+h_i e_i)-\phi(y)}{h_i}-\partial_{x_i}\phi(y)\right| \leq |h_i|\sup_{z \in A_i}|\partial_{x_i}^2\phi(z)|
\end{align*}
whenever $h_i \ne 0$, where $A_i := \{y+t h_i e_i : y \in A, 0 \leq t \leq 1, |h_i| \leq r\}$ and $r>0$ is chosen so that $A_i \subset U$. Because $\mathcal{B}$ is bounded, the right-hand side is bounded above by $|h_i|M_{2e_i}$ uniformly in $\phi \in \mathcal{B}$. Thus the difference quotients of $y \mapsto \delta_y$ converge to $y \mapsto \partial_{y_i}\delta_y$ for every strong seminorm
\begin{align*}
q_{\mathcal{B}}(u) := \sup_{\phi \in \mathcal{B}} |u(\phi)|.
\end{align*}
Applying the same estimate to $D^\beta\phi$ in place of $\phi$ proves inductively that $y \mapsto \delta_y$ is $C^\infty$ as a map from $U$ into $\mathcal{D}'(U)$ with the strong topology, and its $\beta$-th parameter derivative is $y \mapsto \partial_y^\beta\delta_y$.
Since $\widetilde R$ is continuous linear, the map
\begin{align*}
y \mapsto \widetilde R(\delta_y)
\end{align*}
is smooth from $U$ into $C^\infty(U)$. We now justify the passage from $C^\infty(U)$-valued smoothness to joint smoothness on $U \times U$. Let $F_\beta: U \to C^\infty(U)$ denote the smooth map
\begin{align*}
F_\beta(y) := \widetilde R(\partial_y^\beta\delta_y).
\end{align*}
For each compact set $A \subset U$ and multi-index $\alpha \in \mathbb{N}_0^n$, the seminorm
\begin{align*}
p_{A,\alpha}(f) := \sup_{x \in A}|D_x^\alpha f(x)|
\end{align*}
is continuous on $C^\infty(U)$. Continuity of $F_\beta$ for this seminorm means that, whenever $y_j \to y$ in $U$,
\begin{align*}
\sup_{x \in A}|D_x^\alpha F_\beta(y_j)(x)-D_x^\alpha F_\beta(y)(x)| \to 0.
\end{align*}
Since each $F_\beta(y)$ is a smooth function of $x$, this proves that $(x,y) \mapsto D_x^\alpha F_\beta(y)(x)$ is continuous on $U \times U$: local uniform convergence in the $x$ variable gives continuity in $y$, and smoothness of each slice gives continuity in $x$. Differentiating the smooth $C^\infty(U)$-valued map $F_0(y)=\widetilde R(\delta_y)$ in the $y$ variable gives $F_\beta(y)$, so for all multi-indices $\alpha,\beta \in \mathbb{N}_0^n$,
\begin{align*}
D_x^\alpha D_y^\beta K(x,y) = D_x^\alpha\bigl(\widetilde R(\partial_y^\beta\delta_y)\bigr)(x).
\end{align*}
The preceding continuity argument applies to the right-hand side. Hence every mixed partial derivative exists and is continuous on $U \times U$, so $K \in C^\infty(U \times U)$.[/step]