Recall that $$\delta\in W^{2,s}(\mathbb{R}^{n})\iff\int_{\mathbb{R}^{n}}(1+|\xi|^{2})^{s}|\langle\hat{\delta},\varphi\rangle|^{2}d\xi<\infty,\qquad\varphi\in\mathcal{S}(\mathbb{R}^{n}).$$
We have
$$\begin{aligned} \int_{\mathbb{R}^{n}}(1+|\xi|^{2})^{s}|\langle\hat{\delta},\varphi\rangle|^{2}d\xi&=\int_{\mathbb{R}^{n}}(1+|\xi|^{2})^{s}|\langle\delta,\hat{\varphi}\rangle|^{2}d\xi \\ &=\int_{\mathbb{R}^{n}}(1+|\xi|^{2})^{s}|\hat{\varphi}(0)|^{2}d\xi \\ &\le\int_{\mathbb{R}^{n}}(1+|\xi|^{2})^{s}d\xi \end{aligned}$$
Then we are just integrating a polynomial here, which is convergent for arbitrarily many negative $s$, no?