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This research, is aimed at detecting the relationship between the learning organizational culture and organizational commitment levels of the employees working in the "Public Institution " and determining the relationship between the variables. For this purpose, determining the level of employees' the learning organizational culture and organizational commitment and detecting the effect of their learning organizational culture on their organizational commitment take part as the aim of the study. The research includes Revenue Office of Usak. 101 public employees participate in the research. In this study, a questionnaire method is utilized as a data collection technique. The questionnaire form consists of three parts. In the first section; "Personal Information Form " is used in order to determine the demograpihic of health care employees that make up the sample, in the second section; "The Learning Organizational Culture Scale " is used in order to determine the level of their learning organizational culture and in the third part; "Organizational commitment Scale (Organizational commitment Questionare-OCQ) " is used in order to determine the level of their organizational commitment. Frequency and percentage, reliability, item total and principal component analysis, KMO (Kaiser-Meyer-Olkin) measure of sampling adequacy, Barlett's test of sphericity and regression analysis in order to determine the effects of independent variable and its dimensions on the dependent variable are performed to the obtained data using by SPSS 18.0 software package. Results obtained from data are evaluated in % 90 confidence interval, p<0,10 significance level. [ABSTRACT FROM AUTHOR]