Let $ a $, $ b $ and $ c $ be real constants such that $ \Delta \stackrel{\text{df}}{=} a c - b^{2} > 0 $. The *Beltrami Equations* are defined as the following system of PDE’s on the domain $ \Bbb{R}^{2} $: $$ u_{x} = \frac{1}{\sqrt{\Delta}} (b v_{x} + c v_{y}), \qquad u_{y} = - \frac{1}{\sqrt{\Delta}} (a v_{x} + b v_{y}). $$ Boundary conditions are not imposed. > **Question:** Are solutions $ u $ and $ v $ of this system necessarily smooth? I have been told that the Elliptic Regularity Theorem answers my question, but the theorem applies only to even-order elliptic operators and what we have here are only first-order equations, so we do not know if solutions $ u $ and $ v $ have even second-order partial derivatives. Observe that we have the same scenario for the Cauchy-Riemann Equations (in PDE form). I understand that my question may be too basic for MathOverflow, so I understand if anyone wishes to close it. Thank you!