  Let $\Omega\subset\mathbb{R}^n, n\geq 2$, be an open set. For an elliptic
differential operator $L$ on $\Omega$ with real analytic coefficients and a
point $p\in\Omega$, we construct a smooth function $g$ with the following
properties: $g$ is flat at $p$ and the equation $Lu=g$ has no smooth local
solution $u$ that is flat at $p$.
