The extant literature on Entrepreneurial Orientation (EO) has established a generally positive relationship between EO and organizational performance (Rauch et al., 2010). However, the strength of this relationship has not been consistent across contexts and studies. This variation has led scholars to call for increased examination of a broader variety of moderating variables that can influence the EO-firm performance relationship. In this study, we answer this call by building on the dynamic capabilities literature (e.g., Eisenhardt & Martin, 2000) and organizational learning literatures to develop a theoretical model that proposes a synergistic impact of firm strategic orientation, firm capabilities, and learning commitment on firm performance.