 Solution

If $u\in {\mathcal{E}}^{\prime }(\mathbb{R})$ solves $P(D)u=v$, Fourier transformation givesThe Paley–Wiener–Schwartz theorem makes $\hat{u}$ entire, so $\hat{v}/P$ is entire.

Conversely, suppose $F(z)=\hat{v}(z)/P(z)$ is entire. Polynomial division estimates away from the finitely many zeros of $P$, together with the maximum principle on fixed disks around those zeros, show that $F$ retains a Paley--Wiener--Schwartz bound, with only the polynomial exponent changed. The converse theorem therefore gives $u\in {\mathcal{E}}^{\prime }(\mathbb{R})$ with $\hat{u}=F$. Then $P(D)u=v$. Thus